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TMI Blog2006 (3) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected the claim of the applicant and taxed so-called canvas cloth made of jute at the rate of 6.6 per cent under the entry "jute and hemp goods" of Notification No. ST-II-7551/X-7(23)-83-U.P. Act XV -48-order-85, dated October 31, 1985. The Tribunal held that the canvas cloth made of jute is jute cloth and, therefore, it is not exempted under Notification No. ST-2-303/X-89-7(5)-88-U.P. Act-XV/48-Order-89, dated February 1, 1989. Heard learned counsel for the parties. It is useful to refer the findings of the Tribunal, which are as below: "After hearing both the parties at length, perusing the papers on record very carefully, going through the case law on which our attention has been invited, we find that the appellant deals in can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd linen. Since the commodity in question cannot be used as human clothing and is used as packing material, it cannot be exempted under this entry No. 53. Further the commodity in question is not according to the standard prescribed in Indian Standard Specification and Deputy Director (Design)'s certificate. According to Notification No. 7038, dated January 31, 1985, all kinds of jute cloth has been excluded from exemption. In the common parlance, the goods dealt with by the assessee is known as "tat" which is used as packing material. In the grounds of second appeal, the assessee has mentioned that learned Assistant Commissioner (Judicial), Trade Tax in Appeal Nos. 835/83 (1988-89) and 3/93 (1997-98) in the case of Vinod Kumar Sunil Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. He submitted that canvas cloth made of jute is not a jute cloth and, therefore, exempted from tax. He submitted that in a case where there is an ambiguity in the language and there is a conflict in the entry, the interpretation, which is more beneficial to the assessee, has to be adopted. In support of his contention, he relied upon the decisions in the case of Commissioner of Income-tax v. Vegetable Products Ltd. reported in [1973] 88 ITR 192 (SC), Motor Industries Company Ltd. v. State of U.P. reported in [1994] 95 STC 490 (All); [1994] UPTC 685, Commissioner of Sales Tax v. Magan Mal Nemi Chand reported in [1995] UPTC 912, Bharat Vijay Mills Ltd. v. Commissioner of Commercial Taxes reported in [1992] 85 STC 23 (Karn), Mahalaxmi Polypl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant and applicable to the present case. Having heard the learned counsel for the parties, I have perused the order of the Tribunal and the authorities below: Notification No. ST-II-3714/X-6(1)/85-U.P. Act 15/48-Order-85, dated June 5, 1985 reads as follows: Published in U.P. Gazette, dated June 5, 1985. In exercise of the powers under clause (a) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with section 21 of the Utter Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to make, with effect from June 6, 1985, the following amendments in Government Notification No. ST-27038/X-71(23)-83-U.P. Act XV/48-order-85, dated January 31, 1985: AMENDMENTS In the Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT In the Schedule to the aforesaid notification, in the entry in column 2 against Sl. No. 53, for clause (d), the following clause shall be substituted, namely: (d) fabrics made of a mixture of any two or more of the above fibres, viz., cotton, rayon, artificial silk, staple fibre or wool, or of a mixture of any one or more of the above fibres with pure silk fibre in which pure silk fibre does not predominate by weight over any other single fibre." The sample of the canvas cloth made of jute and the hessian are part of the assessment record and have been perused. The canvas cloth and hessian cloth both are commonly called as "tat". The difference between the hessian cloth and the canvas cloth made of jute is that the canvas cloth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emp cotton, or flax, used for tents, sail of ships, paintings and other purpose, a clean, unbleached cloth, closely woven in little squares, used for needle-work." Murray's Dictionary defines "canvas" as follows: "A strong or coarse unbleached cloth made of hemp or flax. All kinds of vegetable fibres are used in their production, chief among which are cotton, flax and jute. The yarns are almost invariably two or more ply." Indian Standard Specification for Jute Canvas defines the term "Jute Canvas" as under: "2-1 Jute Canvas. A plain weave cloth made wholly of jute with double warp and single weft interwoven, weighing not less than 407 g/m. The number of warp threads ends per dm shall be more than 118 and the number of weft threads ..... X X X X Extracts X X X X X X X X Extracts X X X X
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