High Court of Judicature at Allahabad
Case Law Search
The Commissioner, Trade Tax U.P. Lko. v. S/S Om Prakash & Sons, Alld. - SALES/TRADE TAX REVISION No. 1230 of 1999  RD-AH 2299 (30 January 2006)
TRADE TAX REVISION NO.1230 of 1999.
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
S/S Om Prakash & Sons, Nakas Kona, Allahabad. Opp.Party.
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 11th June, 1999 relating to the assessment year 1990-9.
Issue involved in the present revision is whether the rope fall under the entry "Yarn of all kinds except cotton yarn including Deshi Kati" of notification no. ST-II-8224/X-9 (213)/77 U.P. Act XV-48-Order 79 dated 31st August, 1979.
Heard learned Standing Counsel.
Issue involved is squarely covered by the decision of this Court in the case of Commissioner of Sales Tax Versus M/S Bareilly Rope Stores reported in 1987 UPTC 1200 in which coir yarn is held covered under the entry "Yarn of all kinds except cotton yarn including Deshi Kati" of notification no. ST-II-8224/X-9 (213)/77 U.P. Act XV-48-Order 79 dated 31st August, 1979 and liable to tax at the rate of 2 percent.
Respectfully following the aforesaid decision, I do not find any error in the order of the Tribunal and the same is upheld.
In the result, revision fails and is, accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.