Judgment :- VEERASWAMI, J. This case relates to the assessment year 1959-60 and to the turnover of Rs. 12, 678.75. This turnover consists of inter-State sales of braided cord, lamp wicks and braided ropes of the size of about 1/4"diameter. The Tribunal considered : " They are braided by machinery and being a string that is also cord does not seem to take it out of the category of laces. In fact they are after pressing them through another machine cut into small pieces and made into shoe-laces. "In its opinion, braided cords were laces within the meaning of item 4 of the Third Schedule to the Madras General Sales Tax Act, 1959. The turnover was, therefore, held to be exempt from tax, under section 8 read with item 4 of the Third Schedule to the Act. The State has come up to this Court, the contention being that the exemption under the Third Schedule to the Madras General Sales Tax Act, 1959, is only applicable to local sales. In T.C. No. 283 of 1964 (The Government of Madras v. Madurai Braided Cord and Tape Producers Co-operative Industrial Society Madurai) [Since reported at in which the assessee is the same, this Court held that braided cords will not be laces but a variety of textile within the meaning of entry 4 in the Third Schedule to the Act. But the State appears to be correct in its contention that the exemption allowed by section 8, with reference to item 4 in the Third Schedule to the Madras General Sales Tax Act, 1959, will not enure to exempt inter-State sales. This, however, does not conclude the matter in favour of the State. Section 14 of the Central Sales Tax Act, 1956, defines goods of special importance in inter-State trade or commerce and item (ii-a) covers cotton fabrics as defined in item 19 of the First Schedule to the Central Excises and Salt Act, 1944. "Fabric" means, as seen from the Concise Oxford Dictionary, "thing put together; woven material; texture, tissue"." * Textile", in the dictionary, is stated to mean" woven" suitable for weaving as textile fabrics. It seems to us, therefore, that cotton being the common factor, cotton textiles in item 4 in the Third Schedule to the Madras General Sales Tax Act, 1959, and cotton fabrics in entry (ii-a) in section 14 of the Central Sales Tax Act, 1956.