1999 (3) TMI 644

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . P. Trade Tax Act is directed against an order dated 5th of December, 1997 passed by the Trade Tax Tribunal, Gorakhpur, whereby it held that the turnover of H.D.P.E. fabrics was exempt from tax under Clause (vi) of the Item No. 53 as per Notification No. ST - II - 3714/X - 6 (l) - 85 U. P. Act 15 - 48 order modify dated 5th of June, 1985. Affidavit of service has been filed. No one appear on beha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l varieties; (d) fabrics made of a mixture of any two or more of the above fibres viz. cotton, rayon, artificial silk, staple fibre or wool; (e) Canvas clotsh, tarpoulins and water - proof cloth. Annexure - (i) hand printed, dyed or embroidered fabrics, and dhoties, sarees, bed - sheets, counterpanes, table cloth, handkerchiefs, towels, scarfs, napkins and dusters made out of fabrics of any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ailable to H.D.P.E. fabrics unless it is a water proof fabric. The Tribunal has not recorded any finding on this factual aspect of the matter. The Tribunal's order, therefore, is not sustainable in law and the Tribunal has to decide the appeal afresh, after recording a finding as to whether the H.D.P.E. fabrics sold by the dealer respondent was water proof. 3. The revision petition is, theref .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X