JUDGMENT

S. RANGANATHAN, J.:— A very interesting question as to the principles of interpretation of legislation by incorporation or reference arises for consideration in these appeals arising out of certain assessments to sales tax in Kerala. Section 9 of the Kerala General Sales Tax Act 1963 which came into force on 1-4-1963 granted exemption from sales tax on goods specified in the third Schedule to the said Act. These included the following :

5. Sugar as defined in item of the First Schedule to the Central Excises and Salt Act, 1944;

6. Tobacco as defined in item 4 of the First Schedule to the Central Excises and Salt Act, 1944 and

7. Cotton fabrics, silk fabrics, woollen fabrics and rayon or artificial silk fabrics as defined in item Nos. 19, 20, 21 and 22 respectively of the First Schedule to the Central Excises and Salt Act, 1944.

The question before us is whether, in respect of the assessment years 1971-72 and 1972-73, with which we are concerned, the exemption given to cotton fabrics under item 7 above should be restricted to cotton fabrics as defined in the Central Excises & Salt Act, 1944 (the 1944 Act) as it stood on 1-4-1963 or whether it would also cover goods falling unde