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1994 (12) TMI 336
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....d 27th September, 1993, passed by the Sales Tax Tribunal, Agra, whereby it allowed the dealer's appeal and held that Sutli i. e. Jute Twine was yarn and was taxable under item-55 of the notification dated 7th September, 1981, and not as jute and Hemp goods under item-24 of the said notification. 2. I have heard the learned Standing Counsel and the learned counsel for the dealer-respondent. ....
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....axable under item-55 of the said notification. 4. Learned Standing Counsel contended that sutli was mainly used as a string for tying things or sewing bags etc. and was, therefore, not yarn. He placed reliance on my judgment in M/s. Ganga Devi Agencies, Agra v. C. S. T., 1994 UPTC 582, in which it was held that Nylon Monofilament used in the manufacture of shaving brushes was not yarn. It was o....
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.... spun strand. These are the findings of fact and the learned Standing Counsel placed no material before me to show that these findings are not based on any cogent material. Therefore, the Tribunal's finding that Sutli is a yarn is essentially a finding of fact. 5. The next question that arises is whether inspire of Sutli being a yarn it should be taxed under item-24 as it was admittedly mad....