1968 (12) TMI 79

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....Judge (Revisions) Sales Tax has referred the following question: "Whether fents, towels and bed-sheets are to be treated as cloth chargeable under section 3-A or as unclassified items?" The assessee was assessed to sales tax under the U.P. Sales Tax Act for the assessment years 1956-57 and 1957-58. The Sales Tax Officer treated fents, towels and bed-sheets as falling within the description of "cl....

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....Ltd. v. Sales Tax Officer[1962] 13 S.T.C. 1031., on a writ petition filed by the same assessee, in respect of earlier assessment years. The learned Single Judge held that fents, towels and bed-sheets were covered by the entry. That decision was confirmed in Special Appeal by a Bench of this Court on 1st February, 1962Special Appeal No. 631 of 1961. It is pointed out that the case has been taken in....