(1.) Present revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of the Full Bench of the Tribunal, U.P., Lucknow dated May 26, 2001.
(2.) THE question relates to the taxability of HDPE (High Density Poly Ethylene) woven fabrics which are commonly called and understood as nylon fabrics or fishnet fabrics or mosquito -net fabrics.
(3.) HEARD Sri K. Saksena, learned Counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.