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TMI Blog2014 (4) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... all varieties, fabrics made of a mixture of any two or more of the above fibres, viz. cotton, rayon artificial silk staple fibre or wool and lastly canvas cloth, tarpaulins and water proof cloth - Tribunal, which is the last fact-finding Authority has positively come to the conclusion that the appellant is a dealer who purchases canvass cloth and effects sale of the canvass cloth and therefore exigible for exemption in view of the notification issued by the State Government - High Court was not justified in setting aside the order so passed by the Tribunal - Thus, this court allows these appeals, set aside the judgment and order passed by the High Court and restore the order passed by the Tribunal – Decided in favour of Assessee. - Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim made by the appellant/assessee for the assessment years 1994-95 and 1995-96 but reduced the tax liability by Rs.29,436.30/- for the assessment year 1993- 94. 5. The appellant/assessee being aggrieved by the orders passed by the First Appellate Authority had preferred second appeal before the Trade Tax Tribunal, Kanpur (for short, the Tribunal ). The Tribunal after considering the contentions canvassed by the learned counsels and examining the documents on record observed that the Canvas Cloth dealt by the assessee is made of Jute. Tribunal further observed that the Jute Canvas Cloth is a Jute Cloth and therefore is taxable under the Act. 6. The appellant/assessee being aggrieved by the order so passed by the Tribunal had pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and held that the assessee purchases Jute Canvas Cloth which is a Jute Cloth and therefore, excluded from the meaning of expression 'Textiles' under Entry 53 of the Notification and exigible to tax under the Act. We do not see any illegality or perversity in the orders passed by the tribunal and the order passed by the High Court. 10. In the result, we dismiss the appeal filed by the appellant. No order as to cost. ORDER 1. Since the question of law involved in these two appeals are common, the same are being disposed of by this common order. 2. The appellant/assessee is a dealer registered under the Uttar Pradesh Sales Tax Act, 1948 (now renamed as the Uttar Pradesh Trade Tax Act, 1948) (for short, the Act') ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the order so passed by the Tribunal had preferred Trade Tax Revision case before High Court. The High Court by the impugned judgment and order has allowed the appeal(s) preferred by the Revenue and set aside the order so passed by the Tribunal. Being aggrieved by the impugned judgment and order, the appellant/assessee is before us in these appeals. 7. We have heard Shri Tanmaya Agarwal, learned counsel for the appellant and Shri Ratnakar Dash, learned senior counsel for the State. 8. To answer the issues canvassed by the learned counsel for the appellant, we need not to notice the Notification issued by the State Government, dated 31.01.1985. The relevant Entry is Entry 53 which talks about 'Textiles'. Entry 53 spec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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