STATE OF PUNJAB Vs. SHITAL FIBRES LTD

JUDGEMENT

(1.) Leave granted.

(2.) This civil appeal is directed against the judgment of Punjab and Haryana High Court dtd. 29/11/2006 in CWP No. 14997/05 and connected four writ petitions.

(3.) Five writ petitions were filed against the show cause notice issued under Sec.51 of Punjab Valuation Added Tax Act 2005. The question raised in the show cause notice was weather blankets came under the description of "textile fabrics" which were exempted goods. According to the Department the said items in question were 'made-ups ' and therefore taxable whereas according to the assessee the items came under the category of 'textile fabrics '.