DELHI CLOTH & GENERAL MILLS CO. LTD. & ORS. vs R. R. GUPTA, COMMERCIAL TAX OFFICER, JAIPUR & ANR.

The Supreme Court held that rayon tyre cord fabric, manufactured from rayon and cotton threads, is subject to sales tax under the Rajasthan Sales Tax Act, 1954, as it does not qualify as an end product exempt from tax under Entry 18. The Court found no error apparent on the record and emphasized that the determination of whether the fabric is a textile or merely cord is a technical question for the taxing authorities. The petition under Article 32 was dismissed as no Fundamental Right was violated.