COMMISSINOER OF SALES TAX Vs. HABIB KHAN

JUDGEMENT

(1.) These three revisions are directed against a composite order dated 9th March, 1976, passed by the Additional Judge, Revisions, Sales Tax, Agra, as then it was. Earlier these matters had come up by way of reference to this Court and under an order dated 14th August, 1978, this Court had called for a further statement of the case. In compliance with the same the revising authority submitted further statement of the case vide an order dated 31st July, 1979. Under the aforesaid order calling for the statement of the case the revising authority was directed to conduct an enquiry about the constituent material of P V.C. rexine cloth. As a result of the enquiry it has been stated that rexine is called leather cloth in the industry. Besides cotton cloth, it has also rayon as base fabric. The laboratory test report indicates that the composition of P.V.C. rexine cloth is as follows :

(2.) Coating by weight 83.8 per cent

(3.) In view of the above constituents of P.V.C. rexine I agree with the contention of the learned standing counsel appearing on behalf of the Commissioner of Sales Tax that although towards the end of nomenclature the word cloth is there but this cannot be held to be "cotton fabric" within the meaning of notification dated 25th November, 1958 and the assessee as such is not entitled to any exemption in respect of this commodity as cotton fabric cloth.