- (1.) Heard Sri K. M. Sahai, learned standing counsel for the revisionists and Sri S. D. Singh, learned counsel for the opposite party/ dealer. The question raised in both these revisions is about the taxability of the high density poly ethylene fabric (hereinafter referred to as the "H, D. P. E. fabric").
(2.) The opposite-party is a dealer carrying on business of H. D. P. E. filter cloth. The Tribunal has exempted H. D. P. E. cloth manufactured by the opposite-party/dealer from tax in view of Notification No. ST-II- 7038/X-7 (23)/83-U. P. Act XV-48 Order - 85, dated January 31,1985 read with Notification No. ST-II-3714/X-6 (1)-85-U. P. Act 15-48-Order-85, dated June 5, 1985, wherein certain items were exempted from payment of tax under the U. P. Sales Tax Act, 1948.
(3.) The relevant extract of Notification No. ST-2-7038/X-7 (23)/83-U. P. Act/XV-48-Order-85, dated January 31,1985, is reproduced hereinbelow : (Published in U. P. Gazette, Extraordinary, dated January 31,1985) In exercise of the powers under clause (a) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U. P. Act No. XV of 1948), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U. P. Act No. 1 of 1904), and in supersession of all previous notifications issued under the aforesaid clause (a) of section 4, the Governor is pleased to exempt, with effect from February 1,1985, the goods mentioned in column 2 of Schedule hereunder from payment of tax under the said Act of 1948, subject to the conditions, if any, specified in column 3 thereof: SCHEDULE Serial No. Description of goods Conditions 1 2 3 1. 2. . 53. . 58;