2008 (7) TMI 916

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..... .) the present revision has been filed by the Commissioner of Trade Tax and the finding recorded by the Tribunal with regard to the taxability of jute rope has been questioned therein. The Tribunal by the order under revision has held that the jute rope is taxable at the rate of five per cent. In the memo of revision the following questions of law have been raised: 1.. Whether Tribunal is justi .....

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..... or drying clothes. The contention of the Department, on the other hand, is that the jute rope is a product of jute and therefore, is taxable under the entry jute goods which is taxable at the rate of ten per cent. The Tribunal has recorded a finding of fact that the Department has failed to produce any evidence to show that the jute rope is included in jute goods . It has followed the variou .....

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