Judgment

BHAGWATI, J:- The short question which arises for determination in this appeal is whether dryer felts manufactured by the assessee fall within the category of "all varieties of cotton, woollen or silken taxtiles" specified in Item 30 of Schedule B of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act). If they are covered by this description, they would be exempt from Sales Tax imposed under the provisions of the Act, otherwise they would be liable to sales tax. The assessing authorities held that the driver felts manufactured by the assessee were not textiles" within the meaning of Item 30 of Schedule B and they were, therefore, not exempt from sales tax. The Tribunal, on appeal, also took the same view and rejected the claim of the assessee to exemption from sales tax in respect of sales of driver felts. The assessee thereupon moved the Tribunal for making a reference to the High Court and on this application, the following question of law was referred by the Tribunal for the opinion of the High Court :

"Whether on the facts and circumstances of the case, the products manufactured by the petitioner are not covered by Item 30 of Schedule B of the Pun