Judgment

M. H. BEG, J. - We have before us a petition under Art. 32 of the Constitution and two appeals by special leave from the judgment of the High Court of Rajasthan between the same parties. The three cases before us raise the same question of law. It is: Do the goods called "Rayon tyre Cord Fabric" sold by the Delhi Cloth & General Mills Co. Ltd. to manufacturers of tyres, who use it for the purpose of impregnating it with rubber, fall under Entry 18 of the Schedule of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act)?

2. The schedule mentioned above gives a list of goods on the sale or purchase of which no tax is payable under the Act. The relevant Entry 18, which was omitted in 1973, reads as follows:

"18. All cotton fabrics, rayon or artificial silk fabrics, woollen fabrics, sugar and tobacco, as defined in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957)."

Section 2 (c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, lays down:

"2 (c) the words and expressions sugar. tobacco, cotton fabrics, silk fabrics, woollen fabrics and rayon or artificial silk fabrics; shall have the meanings