Cloth - Definition - Law Dictionary Home Dictionary Definition cloth

Definition :

Cloth. By 12 Edw. 3, c. 3, no cloth made beyond sea might be brought into the kingdom on paint of forfeiture of the goods and punishment of the importer.

Going by the meaning given in dictionaries as well as by its generally accepted popular connotation 'cloth' is woven, knitted or felted material which is pliable and is capable of being wrapped, folded or wound around. It need not necessarily be material suitable for making garments because there can be 'cloth' suitable only for industrial purpose; but nevertheless it must possess the basic feature of pliability. Hard and thick material which cannot be wrapped or wound around cannot be regarded as 'cloth', Filterco v. Commissioner of Sales Tax, (1986) 1 SCR 239: AIR 1986 SC 626 (627): (1986) 2 SCC 103. [MP General Sales Tax Act (2 of 1959) s. 42B and Sch. I, Entry 6]