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2007 (10) TMI 577 - HC - VAT and Sales TaxTaxability of PVC sheets - whether exempted under the notification pertaining to textile? Held that:- Since the PVC fabric has been specifically excluded from textile, it cannot be exempted as textile by any stretch of imagination by giving any interpretation. In the result, all the revisions are allowed. Order of the Tribunal is set aside. It is held that PVC fabric (cotton coated fabric)/leather cloth manufactured by the dealer is not exempted as textile under the Notification No. ST-II-3714/X-6 (1)/85-U.P. Act 15/48-Order-85, dated June 5, 1985. However, whether it is liable to tax as an unclassified item or as declared commodity being covered under section 14 of the Central Act, the matter is remanded back to the Tribunal to adjudicate this question.
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