1968 (12) TMI 79 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that fents, towels, and bed-sheets are to be treated as falling under entry No. 5 of Notification No. ST-905/X dated 31st March, 1956, and are chargeable under section 3-A of the U.P. Sales Tax Act. The court rejected the contention that these items did not fall within the scope of the entry. The decision was based on the broad language of the entry, which includes all kinds of cloth. The court also noted that bed-sheets are specifically mentioned in the entry. The judgment was in favor of the Commissioner, who was awarded costs of Rs. 50 in each case.