The judgment of the court was delivered by

DESAI, J. - The assessee, Messrs. Hind Engineering Co., is a firm carrying on business in an article known as rubber belting. The said article is marketed by it under two different trade names, namely, "Hind rubber belting" and "Cooper rubber belting". The article in question is a rubber coated belt used as an accessory in the machinery employed for transmission of power. The assessee sold the articles marketed under the aforesaid two trade names under two separate invoices each dated 30th September, 1966. The assessee thereafter made two applications, each dated 22nd/24th December, 1966, to the Commissioner of Sales Tax, under section 52(1)(e) of the Bombay Sales Tax Act. 1959 (hereinafter referred to as "the Act"), for determination of the question whether any tax was payable in respect of this said two sales and, if so, the rate at which it was payable. The contention of the assessee in the said proceedings was that the articles sold by it were "cotton fabrics" within the meaning of entry 15 of Schedule A to the Act and, as such, no tax was payable on the sales of the said articles. In support of its contention, the assessee fu