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"All varieties of Cloth manufactured in mills or on powerlooms or handlooms including processed cloth, but excluding hessian cloth" - so as to eligible for exemption of sales tax under Section lO of the said Act.

The process of manufacture of 'felt' adopted in the appellants' factory has been described in the order of the Coroissioner of Sales Tax dated January 25, 1983. the raw material consisting of woollen fibres is first mixed thoroughly and thereafter carded on a carding machine, which process results in the laying of the fibres in a combed condition in a uniform direction. me combed fibres in the shape of a web layer are then subjected to the process of hardening in a machine having an eccentric motion; the carded webs &re put through two layers of cloth and passed through a steam chest. m is results in the web/wool layer being converted in the form of a sheet, which is then subjected to the process of milling to impart to it necessary tensile strength and shrinkage. For this purpose, the sheet is put in a machine, which has two rows of contra-rotating rollers to provlde the necessary felting action to the sheet. The sheets run in the machine till the desired shrinkage and density are achleved. After this the sheet is dried and trimmed at the ends and thereafter subjected to the process of calendering and for this purpose it is passed through steam heated contrarotating rollers. me resultant product is 'felt'.