2010 (12) TMI 1104

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..... have imported cotton and cotton yarn and used the same in the manufacturing of handloom clothes. Handloom clothes are exempted under section 4 of the U.P. Trade Tax Act, 1948 (called the Act , for short). Cotton and cotton yarn have never been sold. For the purchases, sales and manufacturing, the applicants have maintained regular books of account which have been produced before the assessing aut .....

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..... on has been sold as such upheld the order of the assessing authority. Sri Rohit Agarwal, learned counsel for the applicants submitted that in a similar situation in the case of Rose Handloom Product v. Commissioner, Commercial Taxes, U.P., Lucknow reported in [2010] UPTC 1397 (All) this court has set aside the order of the Tribunal and remanded back the matter to the Tribunal to decide the appe .....

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