SALES TAX OFFICER Vs. PALCO LINING CO

JUDGEMENT

(1.) The main question for consideration before the High court was whether collar lining (bukram) is a cotton fabric for the purposes of U. P. Sales Tax Act, 1948 (the Act). The question was decided against the appellant. The validity of show-cause notice issued to the respondents by the Sales Tax Authority under Section 21 of the Act was also challenged before the High court. The High court came to the conclusion that the issuance of the said notice was without authority of law. We have heard mr D. V. Sehgal, learned counsel appearing for the appellant. He has taken us through the judgment of the High court. We agree with the reasoningand the conclusions reached by the High court to the effect that collar lining was a cotton fabric. It is not necessary for us to go into the question as to whether the notice under Section 21 of the Act was permissible a under law or not. The appeals are dismissed with no order as to costs.