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TMI Blog2023 (6) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, AOR(N.P.) For the Respondent : Mr. Bhakti Vardhan Singh, AOR ORDER There is no appearance on behalf of the appellant. The question which arises for this Court's consideration is whether PVC coated cotton fabrics are exempted from U.P. Trade Tax Act. On 5th June, 1985, amendments were carried out to the Schedule to the said Act. The concerned entry, which was sought to be relied upon by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Han printed, dyed or embroidered fabrics, and dhotis, sarees, bed-sheets, counterpanes, table cloth, handkerchieves, towels, scarfs, napkins and dusters made out of fabrics of any* of the varieties mentioned in sub-clauses (a), (b) or (c) above. (ii) cotton valvets and velveteen but excluding embroidered velvets; (iii) hosiery cloth in length; (iv) book-binding cotton fabrics and leather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P. Lucknow vs. M/s Laxmi Leather Cloth Industries, Noida, decided on 09.10.2007). In that decision the High Court noted the previous Entry in the Schedule to the Trade Tax Act and rejected the appellant's contention. The reasoning of the High Court in the previous decision is to the following effect: "In the case of dealer itself, Commissioner, Sales Tax, U.P., Lucknow Vs. S/S Laxmi Leather Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /85- U.P. Act 15/48-0rder-85, dated 5.6.1985 and notification No. ST-II-3-3/X-89-7 (5)-88- U.P. Act-XV/48-0rder-89, dated 1.02.1989. In my opinion, after exclusion of PVC fabric from textile under the notification No. ST-II-3714/X-6 (1)/85-U.P. Act 15/48-Order-85, dated 05.06.1985 PVC fabric is not exempted." The appellant had in this case relied upon the circumstance that this Court had ente ..... X X X X Extracts X X X X X X X X Extracts X X X X
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