2004 (5) TMI 558

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....1984-85. The Sales Tax Revision No. 872 of 1994 arises out of assessment proceeding and is directed against the order of the Trade Tax Tribunal dated April 8, 1994. Sales Tax Revision No. 873 of 1994 is against the proceeding under section 15A(1)(o) of the U.P. Trade Tax Act, 1948. The applicant is a registered firm and is engaged in the business of sale and purchase of cotton coated fabrics al....

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....r intercepted the goods thus purchased from the Delhi Leather Cloth Store. However, the Sales Tax Officer, Mobile Squad, treating the said goods having "rexine" of more than 60 per cent treated it as taxable item and realised security from the dealer. The assessing authority in its assessment order has failed to record any finding about the nature of the said goods. It has also not recorded any fi....

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....cent cotton fabrics remaining 92 per cent being quoting material, PVC resin, plasticizers and other fillers is cotton fabrics. It has been observed that may be rexine cloth is not called or dealt with as cotton fabrics in commercial world or in common parlance, but that does not prevent from treating it as cotton fabrics. It has taken into consideration tariff item No. 19 before its amendment in 1....