1986 (11) TMI 366

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..... x, Agra, as then it was. Earlier these matters had come up by way of reference to this Court and under an order dated 14th August, 1978, this Court had called for a further statement of the case. In compliance with the same the revising authority submitted further statement of the case vide an order dated 31st July, 1979. Under the aforesaid order calling for the statement of the case the revising .....

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..... r of Sales Tax that although towards the end of nomenclature the word cloth is there but this cannot be held to be "cotton fabric" within the meaning of notification dated 25th November, 1958, and the assessee as such is not entitled to any exemption in respect of this commodity as cotton fabric cloth. In the result, these revisions succeed and are allowed and it is held that P.V.C. rexine is not .....

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