2008 (2) TMI 821

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....Agrawal, learned counsel representing the dealer. The Commissioner of Trade Tax has filed this revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against the judgment and order of the Trade Tax Tribunal, Bench III, Varanasi, dated July 1, 2003, whereby the second appeal filed by the dealer was allowed and he was held exempt from tax and further the....

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....tly allowing the appeal was of the view that the product manufactured by the dealer which was more than 30 mm in width would be exempted under the same category on which the assessing authority had relied as such product would amount to "cotton niwar". It further held that the product manufactured by the dealer of which the width was 18 mm or less would be taxable as it would fall within the categ....