- (1.)THE Appellant is a dealer registered under the Uttar Pradesh Sales Tax Act, 1948 (now renamed as the Uttar Pradesh Trade Tax Act, 1948) (for short, 'the Act') and is engaged in the business of canvas cloth made of jute. In this appeal we are concerned with the assessment years, 1993 -94, 1994 -95, and 1995 -96. The Assessee had claimed exemption from payment of sales tax under the Act on the ground that he is a dealer in jute and canvas cloth and the benefit of the Notification issued by the State Government in exercise of its powers under Section 4(a) of the Act should be made applicable to him.
(2.)THE Assessing Authority dismissed the claim made by the Appellant/assessee and has imposed tax liability of Rs. 6,08,883.46/ -, Rs. 15,38,589/ - and Rs. 3,65,538/ - for the assessment years 1993 -94, 1994 -95 and 1995 -96 respectively. The Appellant/Assessee being aggrieved by the order passed by the Assessing Authority has preferred appeals before the First Appellate Authority.
The First Appellate Authority had also dismissed the claim made by the Appellant/assessee for the assessment years 1994 -95 and 1995 -96 but reduced the tax liability by Rs. 29,436.30/ - for the assessment year 1993 - 94.

(3.)THE Appellant/assessee being aggrieved by the orders passed by the First Appellate Authority had preferred second appeal before the Trade Tax Tribunal, Kanpur (for short, "the Tribunal"). The Tribunal after considering the contentions canvassed by the Learned Counsels and examining the documents on record observed that the Canvas Cloth dealt by the Assessee is made of Jute. Tribunal further observed that the Jute Canvas Cloth is a Jute Cloth and therefore is taxable under the Act.