Cotton fabrics, means 'all varieties of fabrics manufactured either wholly or partly from Cotton, Commissioner of Sales Tax, Uttar Pradesh v. Agra Belting Works, (2000) 10 SCC 427.
Has been defined to include 'fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials', Bakelite Hylam Ltd. v. Collector of Central Exercise, Hyderabad, (1998) 5 SCC 621.