COMMISSIONER TRADE TAX Vs. M/S KYAL TEXTILES

JUDGEMENT

(1.) HEARD Sri B.K. Pandey, learned Standing Counsel for the department and Sri Piyush Agarwal, learned counsel for the assessee.

(2.) THIS trade tax revision filed by the department is directed against the judgement and order passed by the Trade Tax Tribunal dated 30th January, 2004, wherein three second appeals have been decided under common judgment. This revision arises out of judgement passed in Second Appeal No. 511 of 1997 (Assessment year 1988 -1989). Under the order impugned it has been held that the H.D.P.E. fabric subject matter of consideration is exempt from trade tax as it answers the description of textile, which has been excluded from trade tax under notification dated 30th January, 1985.

(3.) FACED with the aforesaid contention raised on behalf of the department, learned counsel for the assessee refers to the another judgment of the High Court in the case of the Commissioner, Trade Tax, U.P. Lucknow vs. S/S Shakti Tubes reported in, 2011 U.P.T.C. 625, wherein the Hon'ble Single Judge went out to hold that H.D.P.E. fabric, which is high density poly ethylene fabric, is water proof and therefore, exempt from trade tax under the same notification. The Hon'ble Single Judge has further held that the issue in that regard had been examined by the Division Bench of this Court in the case of M/s. Mahalaxmi Polyplast (P) Ltd., Muzaffar Nagar vs. State of U.P. & Another reported in, 1990 U.P.T.C. 956 and in the case of Commissioner of Trade Tax vs. M/s Rajesh Kumar Vikas Kumar Pandey, Gorakhpur reported in, 1999 U.P.T.C. 595, which have been distinguished by the Hon'ble Judge in the case of M/s Gaurav Traders (Supra) without disclosing any reasons for the purpose.