2008 (7) TMI 916

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....cond Appeal No. 129 of 1999 relevant to the assessment year 1995-96 (U.P.) the present revision has been filed by the Commissioner of Trade Tax and the finding recorded by the Tribunal with regard to the taxability of jute rope has been questioned therein. The Tribunal by the order under revision has held that the jute rope is taxable at the rate of five per cent. In the memo of revision the follo....

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....d laces including cord, string or line used for tying purpose or for drying clothes. The contention of the Department, on the other hand, is that the jute rope is a product of jute and therefore, is taxable under the entry "jute goods" which is taxable at the rate of ten per cent. The Tribunal has recorded a finding of fact that the Department has failed to produce any evidence to show ....