MONO SYNTH EXTRUSIONS Vs. STATE OF U P

JUDGEMENT

(1.) A. P. MISRA, J. Since common questions are raised and similar argument has been advanced, the present petitions are being disposed of by a common judgment.

(2.) WRIT Petition Nos. 1118 of 1994 and 601 of 1995 challenge the proceedings under section 21 of the U. P. Sales (Trade) Tax Act and WRIT Petition No. 106 of 1995 challenges the proceedings under section 10b of the said Act. In all these cases the assessing authority has taxed the commodity "nylon mono filament" under the entry : " Yarn of all kinds except those covered by any other notification". at the rate of 2 per cent. But issuance of notice under the aforesaid provision is founded on the basis of the decision of the learned single Judge in the case of Ganga Devi Agencies v. Commissioner of Sales Tax STI 1994 All. 212 wherein the commodity was held taxable as unclassified item.

(3.) FROM the aforesaid quoted passage in the case of Ganga Devi Agencies STI 1994 All 212, it is clear that the said decision was arrived at in the absence of material placed by the dealer not only before this Court but even before any of the statutory authority under the Act. This Court in that decision further recorded, while concluding : ". . . . . . . . . . In my view therefore, in the absence of any material to show that the article in question is either capable of being used as yarn or is known as such in the trade or commercial circles, it is not possible to accept the same as yarn simply because it has a similar appearance. "