9911796707
TMI Blog2014 (4) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... e Uttar Pradesh Trade Tax Act, 1948) (for short, "the Act') and is engaged in the business of canvas cloth made of jute. In this appeal we are concerned with the assessment years, 1993-94, 1994-95, and 1995-96. 2. The assessee had claimed exemption from payment of sales tax under the Act on the ground that he is a dealer in jute and canvas cloth and the benefit of the Notification issued by the State Government in exercise of its powers under Section 4(a) of the Act should be made applicable to him. 3. The Assessing Authority dismissed the claim made by the appellant/assessee and has imposed tax liability of Rs.6,08,883.46/-, Rs.15,38,589/- and Rs.3,65,538/- for the assessment years 1993-94, 1994-95 and 1995-96 respectively. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;Textiles'. Entry 53 specifically excludes durries, carpets, druggets, hosiery goods, readymade garments, hessian or jute cloth etc., but includes goods specified in annexure to the said Entry. The goods which are included within the meaning of textiles are cotton fabrics of all varieties, rayon or artificial silk fabrics including staple fibre fabrics of all varieties, woolen fabrics of 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. 9. Learned senior counsel appearing for the appellant/ assessee submits that the appellant/ assessee purchases canvass cloth and therefore, it is eligible fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of Rs.15,058/- and Rs.1,10,227.36/- for the assessment years 1987-88 and 1988-89 respectively. The appellant/assessee aggrieved by the order passed by the Assessing Authority has preferred appeals before the First Appellate Authority. However, the First Appellate Authority had partly allowed the appeal filed by the assessee and reduced the tax liability to Rs.14,560.92/- and Rs.1,10,030.00/- for the assessment years 1987-88 and 1988-89 respectively. 5. The Revenue 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 docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
