DESAI, J. - The common question, which arises for our determination in all these three references, is whether the goods sold by the applicants constituted "textile fabrics" within the meaning of entry 79 in schedule B of the Bombay Sales Tax Act, 1953.

The applicants, who are the holders of a registration certificate, import what is called "machine cloth" or "silk bolting cloth" and sell it. In the year 1954-55 they sold such cloth of the value of Rs. 72,959 and in the subsequent two years they sold cloth worth Rs. 1,04,212-4-0 and Rs. 73,306 respectively. These sales were taxed by the Sales Tax Officer under entry No. 79 of Schedule B of the Act. That entry is as follows :-

------------------------------------------------------------------------ "Serial Description of Rate of Rate of Rate of No. goods. Sales General Purchase Tax. Sales Tax. Tax. ------------------------------------------------------------------------

79 Textile fabrics of any Eight naye Three naye Eight naye kind including saris, paise in paise in paise in dhoties, she