TMI Blog2004 (5) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order of the Trade Tax Tribunal dated April 8, 1994. Sales Tax Revision No. 873 of 1994 is against the proceeding under section 15A(1)(o) of the U.P. Trade Tax Act, 1948. The applicant is a registered firm and is engaged in the business of sale and purchase of cotton coated fabrics along with plastic sheeting. Its books of account have been accepted by the authorities below. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer, Mobile Squad, treating the said goods having rexine of more than 60 per cent treated it as taxable item and realised security from the dealer. The assessing authority in its assessment order has failed to record any finding about the nature of the said goods. It has also not recorded any finding whether the said goods is taxable or not. He treated the said goods as rexine and determined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illers is cotton fabrics. It has been observed that may be rexine cloth is not called or dealt with as cotton fabrics in commercial world or in common parlance, but that does not prevent from treating it as cotton fabrics. It has taken into consideration tariff item No. 19 before its amendment in 1969 to arrive at the above conclusion.Therefore the authorities below committed illegality in levying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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