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Calendering and shearing

of processes some of which might and some others might not affect or alter the nature of the fabric both the expressions calendering and shearing are collective expressions representing a number of sub-species of operations which depending

Yarn

for weaving, knitting or making thread, AIR 1980 MP 69 (71). [Textile Committee Act, 1968, s. 2(g)(f)] The fabric which is woven includes the weft which means yarn woven across the width of the fabric through the

Weaving

Weaving, expression 'weaving' means to form a fabric by interlacing yarn on a loom. It also means the method or pattern of weaving or the structure

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Shearing

of processes some of which might and some others might not affect or alter the nature of the fabric representing a number of sub-species of operations which depending upon the nature of the particular operation may or

Manufacture

v. Collector of Central Excise, AIR 1990 SC 1676 (1682): (1989) 4 SCC 323. Means to make, produce, fabricate, assemble, pro-cess or bring into existence, by hand or by machine, a new product having distinctive name, character

Law in force

(1955) 1 SCR 735. [Constitution of India, Art. 372] Sales tax could not be charged on pure silken fabrics by the said State Government on Oct. 31, 1966 merely by virtue of the notification dated Aug. 24,

Dryer felts

Dryer felts, 'dryer felts' are, woven fabrics and must be held to fall within the ordinary meaning of the word 'textiles', Spencer (Asia) Ltd. v.

Bleaching..... processing

the expression 'or any other process' contemplate processes which impart a change of a lasting character to the fabric by either the addition of some chemical into the fabric or otherwise, Siddeshwari Cotton Mills v. Union of

Building

word 'building' has been defined as follows: 'That which is built specific: (a) as now generally used a fabric or edifice, framed or constructed, designed to stand more or less permanently, and covering a space of land

Build

To erect or construct as an edifice or fabric of any kind to form by uniting materials into a regular structure to fabricate to make to raise

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