RAJES KUMAR, J. - (1.) These two revisions under Section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as 'the Act') filed against the order of Tribunal dated June 29, 1992 for the assessment year 1982 -83 under the U.P. Sales Tax Act and under the Central Sales Tax Act, 1956.
(2.) IN the present revisions dispute relates to the taxability of the 'leather cloth.' Whether 'leather cloth' being textile is exempted from tax under the notification issued under Section 4 of the Act. Tribunal held 'leather cloth' as textile and exempted from tax. Dealer claimed leather cloth as a cotton quoted fabric on which additional excise duty has been paid. Tribunal observed that in the case of dealer Sales Tax Officer (A), Noida, conducted a chemical examination of the product. As per examination report dated March 24, 1992 there was 54 per cent rexine and 40 per cent cotton. The base cloth was pure cotton. Tribunal further observed that the aforesaid fact has not been disputed by the department. Tribunal further observed that in several other cases assessing authority accepted the claim of dealer and treated the cotton quoted fabric called as leather cloth exempted from tax being textile. Some of the orders have also been referred in the order. Tribunal has further observed that in 1985 from textile HDPE and PVC have been specifically excluded which means that prior to 1985 they were included in textile.
(3.) HEARD learned Counsel for the parties. Notification No. ST -2 -8058/X - -11(5) -78 - -U.P. Act XV/48 -Order -80 dated November 29, 1980 relating to textile reads as follows: 3. Textiles of the following varieties manufactured on powerloom, excluding durries, carpets, druggets, hosiery goods, ready -made garments and cotton, rayon or nylon tyre cords and tyre cord warp -sheets, but including the goods specified in the annexure hereunder: (a) Cotton fabrics of all varieties ; (b) rayon or artificial silk fabrics, including staple fibre fabrics of all varieties; (c) woollen fabrics of all varieties ; (d) fabrics made of a mixture of any two or more of the above fibres, viz., cotton, rayon or artificial silk, or staple fibre or wool; (e) canvas cloth, tarpaulins and water proof cloth.;