Judgment

GROVER, J.: The only point for decision in this appeal by special leave is whether the cloth manufactured by means of looms worked by power can be regarded as "cloth manufactured by mills" for which sales tax was payable at the rate of 6 pies in a rupee in terms of the notification dated June 8, 1948 issued under Section 3A of the U. P. Sales Tax Act 1948. The general rate of tax on sale of cloth otherwise was 3 pies per rupee. The High Court on a reference made under the relevant provisions of the Act held that cloth manufactured by means of powerloom could not fall under the term "cloth manufactured by the mills."

2. The approach of the High Court was that since the word "mills" had not been defined either by the Act or by the notification mentioned before the meaning of the words "cloth manufactured by the mills" must be considered according to the common understanding of mankind. Reference was made to the dictionary meaning as given in Websters New International Dictionary, Vol. 2. According to the dictionary two things were required; (1) a building and (2) a machinery in order to constitute a "mill". The meaning of the word "machine," according to the dictionary in a p