- (1.) Special leave in Special Leave Petition (C) No. 1832 of 1991 granted.
(2.) The order under appeal was made by a division bench of the High court of Kerala. The question for consideration was whether nylon fishing nets were, for the purposes of sales tax under the provisions of the Kerala General Sales Tax Act, 1963, properly classifiable under Entry 7 of Schedule III, as contended by the assessee, or under Entry 100 of Schedule I, as contended by the Sales Tax authorities.
(3.) Entry 7 of Schedule III reads thus: 7. Cotton fabrics, woollen fabrics and rayon or artificial silk fabrics as defined in Items Nos. 19,21 and 22 respectively of the First Schedule to the central Excises and Salt Act, 1944. "entry 100 of Schedule I reads thus: "100.Bonded fibre fabrics other than those made of coir. ";