Supreme Court of India · 1986-02-11
FILTRCO & ANR. vs COMMISSIONER OF SALES TAX,MADHYA PRADESH AND ANR.
- Citation / case number
- SC 1983/65971
- Court
- Supreme Court of India
- Petitioner
- FILTRCO & ANR.
- Respondent
- COMMISSIONER OF SALES TAX,MADHYA PRADESH AND ANR.
- Bench
- REDDY, O. CHINNAPPA ,VENKATARAMIAH, E.S. ,ERADI, V. BALAKRISHNA ,MISRA, R.B. ,KHALID, V.
Judgment text excerpt
The Supreme Court ruled that compressed woollen felts do not qualify as 'woollen fabrics' under Entry 6 of Schedule I of the Sales Tax Act, 1958, thereby overruling its earlier opinion from 1971. The Court emphasized that pliability is an essential characteristic of 'cloth', and only those varieties of felt that meet this criterion can be classified as such. The appeal was dismissed, affirming the Commissioner of Sales Tax's decision that 21 out of 26 samples were taxable.