There are times when we need to give two different texture to a surface on two different sides, like a page of a book.
In Maya normally we have to set up a shading Network to do a Double side Texture. Its not that complicated (if you are used to working with the Hypershade Nodes) to do it manually every time we need a double side texture, but imagine the time we will be spending on setting up the shading network every time either manually or even by copying the shading network and modifying the same, if we require the shading network on lots of elements in the scene.
So there has to be a better, faster and less complicated way of doing the same.
So a script is developed for this purpose which will simplify your work if you are to Texture an element with two textures on two different sides.
Also you may see version History for more info (if you want)...