ALLIED AGENCIES Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Present three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 30th August, 1999 relating to the assessment years, 1993-94, 1994-95 and 1995-96.

(2.) Dispute relates to the taxability of canvas cloth made of jute. According to the applicant, canvas cloth made of jute is exempted under Notification No. ST-II-303/X-89-7 (5)-88-U.P. Act-XV/48-Order-89, dated 1.2.1989 under the entry "canvas cloth, tarpaulins and water-proof cloth". Assessing authority rejected the claim of the applicant and taxed so-called canvas cloth made of jute at the rate of 6.6 percent under the entry "Jute and Hemps goods" of Notification No. ST-II-7551/X-7 (23)-83-U.P. Act XV-48-Order-85, dated 31.10.1985. Tribunal held that the canvas cloth made of jute is jute cloth and, therefore, it is not exempted under the notification No. ST-II/3033/X-89-7 (5)-88-U.P. Act-XV/48-Order-89, dated 1.2.1989.

(3.) Heard learned Counsel for the parties.