Commissioner of Commercial Taxes and anr. Vs. Subramanyam and Co. - Court Judgment

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- [ j.s. verma, c.j. and; b.n. kirpal, j.] - karnataka tax on entry of goods into local areas for consumption, use or sale therein act, 1979 (27 of 1979) — sch. i entry i — “textile” — scope — pvc leather cloth rightly held by high court to be not covered -- the high court has taken the view that pvc leather cloth is not textile so as to fall within the above entry.j.s. verma, c.j. and; b.n. kirpal, j.1. the question for decision in these appeals is whether pvc leather cloth falls within the definition of “textile” used in entry i schedule i of the karnataka tax on entry of goods into local areas for consumption, use or sale therein act, 1979. the high court has taken the view that pvc leather cloth is not textile so as to fall within the above entry. it is admitted that there is no process of weaving involved in making pvc leather cloth and also that it is not manufactured in mills, powerlooms or handlooms as required by the entry. we do not find any infirmity in the view taken by the high court.2. the appeals are, therefore, dismissed.