2008 (2) TMI 821

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..... resenting the dealer. The Commissioner of Trade Tax has filed this revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against the judgment and order of the Trade Tax Tribunal, Bench III, Varanasi, dated July 1, 2003, whereby the second appeal filed by the dealer was allowed and he was held exempt from tax and further the second appeal filed .....

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..... rtly allowing the appeal was of the view that the product manufactured by the dealer which was more than 30 mm in width would be exempted under the same category on which the assessing authority had relied as such product would amount to "cotton niwar". It further held that the product manufactured by the dealer of which the width was 18 mm or less would be taxable as it would fall withi .....

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..... allowed the second appeal of the dealer on the ground that for the last several years, the disputed "cotton tapes" had been held to be "cotton fabric" and had been exempted from the tax. In view of the fact that disputed amount of tax is nominal, I am not inclined to interfere with the judgment of the Tribunal in revisional jurisdiction. The revision is, accordingly dismissed .....

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