towelling vs cloth

towelling and cloth both are nouns.

Word	Noun	Adjective	Verb	Adverb
towelling	Yes	No	No	No
cloth	Yes	No	No	No

As nouns, cloth is a hypernym of towelling; that is, cloth is a word with a broader meaning than towelling:

towelling: any of various fabrics (linen or cotton) used to make towels
cloth: artifact made by weaving or felting or knitting or crocheting natural or synthetic fibers

Other hypernyms of towelling include fabric, material, textile.

towelling (noun)	cloth (noun)
any of various fabrics (linen or cotton) used to make towels	artifact made by weaving or felting or knitting or crocheting natural or synthetic fibers