PORRITTS & SPENCER (ASIA) LTD. A vs STATE OF HARYANA

The Supreme Court held that 'dryer felts' are classified as 'textiles' under Item 30 of Schedule 'B' of the Punjab General Sales Tax Act, 1948. The Court emphasized that in a taxing statute, terms should be interpreted in their common parlance rather than in a scientific sense, unless explicitly stated otherwise by the legislature. The judgment clarified that the definition of 'textiles' is dynamic and can encompass new materials and methods, affirming that any woven fabric qualifies as a textile regardless of its specific use or characteristics.