"6. There can, therefore, be no doubt that the word 'textiles' in ltem 30 of Schedule 'B' must be interpreted accordinq to itspopular sense. meaninq"that scene which oeoole conversant with the subieclmatter with which the statute is dealinq would attribute to it". There we are in comolete Aoreement with the Judqes who held in favour of the Revenue and a o ainst the assessee. But the question is: What resu/t does the application of fhls lesi yield ? Are 'drver felts not 'textiles' within the ordinary acce Dted meantno of that word ? the word 'textiles is derived from the Latin 'texere' which means 'to weave' and it means any woven fabric. When yam, whether an V other descriDtion as made out of an V other material is woven into a fabric what comes into beinq is a 'textile' and it is known as such It mav be cotton textile. silk textile, woollen textile, rayon textile. nvlon textile or anv other kind of textile. The method of weaving adopted may be the warp and woofpattern as ls generally the case in most of the textiles, or it may be any other process or technique. There is suchphenomenal advance in science and technology, so wondrous is the vaiety of fabrics manufactured from mateials hithereto unknown or unthought of and so many are the new techniques inventedfor making fabric out ofyarn that it would be most unwise toconfine the weaving process to the warp and woof pattern. Whatever be the mode of weaving employed, woven fabic would be 'textiles'. What is necessary is no more than weaving of yarn and weaving would mean binding orputting together by some process so as lo form a fabric. Moreover a textile need not be of any padicular size or strength or weight. lt may be in smallpieces orin bigrolls: it maybe weak or strong, light or heavy, bleach or dyed, according to therequirement of the purchaser. The use to which it may be put is also immaterial and does not bear on its character as a textile. lt ma v-be used for makinq wearino aooarel.or it mav be used as a coverinq or bedsheet or it mav be used as tapestry orupholste.ryor as duster for cleanino or as towel for drvino the bodv. A textile may have diverse uses and it is not the use which determines its character as textile. ltis, therefore, no argument against fhe assessee that'dryer felts' are used only as absorbents of moisture in theprocess of manufacturein a paper manufacturing unit.'That cannot militate against'dryer felts'falling withinthe categoryof 'textiles', if otherwise they satisfy the description of'textiles'." (emphasis supplied)
