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Commissioner of Trade Tax, U. P. Lucknow v. M/S Univeersal Rope Stores, Kanpur. - SALES/TRADE TAX REVISION No. 1008 of 1994 [2004] RD-AH 434 (3 August 2004)


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Court no. 55

Trade Tax Revision no. 1008 of 1994.

Commissioner of Trade Tax, U. P. Lucknow.........................Revisionist.


M/S Universal Rope Stores, Kanpur...................................Respondent

Hon'ble Rajes Kumar, J.

The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as Act) is directed against the order of Tribunal dated 28.2.1994 relating to the assessment years 1989-90.  The following question has been raised in the present revision:-

"Whether the Sales Tax Tribunal was legally justified to hold that coir rope is taxable @ 2% under the category of yarn or all kinds vide notification no. ST-II-5785 dt: 7.9.81 despite the fact that the aforesaid commodity falls under the category of an unclassified item and is accordingly taxable and @ 8% plus surcharge where applicable."

Dealer was carrying the business of Thin Coir Rassi and claimed it taxable under the entry of "Yarn of all kinds except those covered by any other notification @ 2%.  Assessing Authority accepted that the dealer was carrying on the business of thin Rassi, but taxed the turnover @ 8% treating it as an unclassified item.  Tribunal allowed the appeal and held that it is liable to tax @ 2% under the entry of "Yarn of all kinds except those covered by any other notification."  Aggrieved by the aforesaid order, the present revision has been filed.

Heard Counsel for the parties.

Tribunal recorded the finding that Thin Jute rope is mainly use for the purposes of knitting, weaving and in rope making and some time also used in tiding ballis for the purpose of construction of house.  In the case of CST Vs. M/S Sarin Textiles Mills reported in 1975 UPTC page 429 the question was whether Woolen Carpet Yarn popularly known as "Kati' was yarn.  The Hon'ble Supreme Court held that a fibber in order to answer the description of yarn in the ordinary commercial sense must have two characteristic.  Firstly it should be a spun strand and secondly such strand should be primarily meant for use in weaving knitting or rope making.  In the case of Commissioner of Sales Tax Vs. Magan Mal  Nemi  Chand, Agra reported in 1995 page 912,  Jute Twine i. e. Sutli has been held covered under the entry of "Yarn of all kinds" following the principle laid down by the Hon'ble Apex Court in the above case.

Learned Counsel for the opp. party submitted that Thin Coir rope are commonly used for making mats by process of weaving and knitting and they are also used in rope making and therefore, they falls under the entry of "Yarn".  The finding recorded by the Tribunal that Thin Coir rope is mainly used for weaving knitting and rope making and it falls under the entry of "Yarn" of all kind" is finding of fact.  Learned Standing Counsel is not able to place any material or to show that the finding recorded by the Tribunal is erroneous.

In the result, revision fails and is dismissed.




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