2023 (6) TMI 1099

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.... Appellant : Mr. Prashant Chaudhary, AOR(N.P.) For the Respondent : Mr. Bhakti Vardhan Singh, AOR ORDER There is no appearance on behalf of the appellant. The question which arises for this Court's consideration is whether PVC coated cotton fabrics are exempted from U.P. Trade Tax Act. On 5th June, 1985, amendments were carried out to the Schedule to the said Act. The concerned entr....

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.... (E) Canvas Cloth, Tarpaulins And WaterProof Cloth. ANNEXURE:- (i) Han printed, dyed or embroidered fabrics, and dhotis, sarees, bed-sheets, counterpanes, table cloth, handkerchieves, towels, scarfs, napkins and dusters made out of fabrics of any* of the varieties mentioned in sub-clauses (a), (b) or (c) above. (ii) cotton valvets and velveteen but excluding embroidered v....

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.... upon a previous decision of the High Court, for another period in the appellant's own case (The Commissioner, Trade Tax, U.P. Lucknow vs. M/s Laxmi Leather Cloth Industries, Noida, decided on 09.10.2007). In that decision the High Court noted the previous Entry in the Schedule to the Trade Tax Act and rejected the appellant's contention. The reasoning of the High Court in the previous decision is....

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....xclusion of PVC fabric from textile, PVC fabric is still exempted from tax being textile under the notification No. ST-II-3714/XC-6 (1)/85- U.P. Act 15/48-0rder-85, dated 5.6.1985 and notification No. ST-II-3-3/X-89-7 (5)-88- U.P. Act-XV/48-0rder-89, dated 1.02.1989. In my opinion, after exclusion of PVC fabric from textile under the notification No. ST-II-3714/X-6 (1)/85-U.P. Act 15/48-O....