1968 (12) TMI 79

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..... Judge (Revisions) Sales Tax has referred the following question: "Whether fents, towels and bed-sheets are to be treated as cloth chargeable under section 3-A or as unclassified items?" The assessee was assessed to sales tax under the U.P. Sales Tax Act for the assessment years 1956-57 and 1957-58. The Sales Tax Officer treated fents, towels and bed-sheets as falling within the description of "c .....

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..... Ltd. v. Sales Tax Officer[1962] 13 S.T.C. 1031., on a writ petition filed by the same assessee, in respect of earlier assessment years. The learned Single Judge held that fents, towels and bed-sheets were covered by the entry. That decision was confirmed in Special Appeal by a Bench of this Court on 1st February, 1962Special Appeal No. 631 of 1961. It is pointed out that the case has been taken i .....

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..... as falling under entry No. 5 of Notification No. ST-905/X dated 31st March, 1956, and are, therefore, chargeable under section 3-A of the U.P. Sales Tax Act. We answer the question referred accordingly in each reference. The Commissioner is entitled to his costs which we assess at Rs. 50 in each case. Counsel's fee is assessed in the same figure. Reference answered accordingly.
Case laws, De .....

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