2010 (12) TMI 1104

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.... the assessment year 2004-05. The cases of the applicants are that they have imported cotton and cotton yarn and used the same in the manufacturing of handloom clothes. Handloom clothes are exempted under section 4 of the U.P. Trade Tax Act, 1948 (called "the Act", for short). Cotton and cotton yarn have never been sold. For the purchases, sales and manufacturing, the applicants have mai....

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....es, sales and manufacturing and without any material on record that the cotton has been sold as such upheld the order of the assessing authority. Sri Rohit Agarwal, learned counsel for the applicants submitted that in a similar situation in the case of Rose Handloom Product v. Commissioner, Commercial Taxes, U.P., Lucknow reported in [2010] UPTC 1397 (All) this court has set aside the order of th....