Declared goods treatment for H.D.P.E. fabrics controlled the sales tax rate and excluded higher unclassified goods taxation.

H.D.P.E. woven fabrics were treated as declared goods because they answered the description of rayon or artificial silk fabrics under Item 22 of the Central Excise Tariff, which serves as the reference point for Section 14(vii) of the Central Sales Tax Act, 1956. As declared goods, their taxation under the U.P. Sales Tax Act remained subject to Section 15 of the Central Sales Tax Act, 1956, so the turnover could not be subjected to the higher rate applicable to unclassified goods under clause (e) of Section 3-A(1). The goods were therefore assessable under clause (a) of Section 3-A(1).

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Issues: Whether H.D.P.E. fabrics were "declared goods" under Section 14(vii) of the Central Sales Tax Act, 1956 so as to be taxable under clause (a) of Section 3-A(1) of the U.P. Sales Tax Act, and not as unclassified goods under clause (e) thereof.

Analysis: H.D.P.E. woven fabrics were held to answer the description of rayon or artificial silk fabrics falling under Item 22 of the Central Excise Tariff, which is the statutory reference point for Section 14(vii) of the Central Sales Tax Act, 1956. The Court also relied on departmental tariff advice and prior judicial treatment to hold that such fabrics fall within the declared goods category. Once the goods are declared goods, the State taxing provision is controlled by Section 15 of the Central Sales Tax Act, 1956, and the turnover cannot be subjected to the higher rate applicable to unclassified goods under clause (e) of Section 3-A(1).

Conclusion: H.D.P.E. fabrics were liable to be assessed under clause (a) of Section 3-A(1) of the U.P. Sales Tax Act and not under clause (e) thereof.

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