Rajes Kumar, J. - (1.) THESE three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 16^th April, 2004 relating to the assessment years 1999 -2000 (Central), 2000 -01 both under the U.P. Trade Tax Act and Central Sales Tax Act.
(2.) IN all the three revisions, following questions have been raised: (i) Whether on the facts and in the circumstances of the case, the trade tax tribunal was legally justified to allow the appeal filed by the dealer ? (ii) Whether on the facts and in the circumstances of the case, the trade tax tribunal was legally justified to hold that narrow woven fabrics and braded cords fall under the category Of textile and as such are exempt from payment of tax ? (iii) Whether on the facts and in the circumstances of the case, the trade tax tribunal was legally justified to hold that braded cord and narrow woven fabrics fall under the category of 'tape, niwar'...? From the perusal of the order of the Tribunal it appears that the questions which arises from the order of the Tribunal is whether Tribunal is justified in holding that - braded cord and narrow woven fabrics are not covered under the Entry "tape, laces and niwar" and are liable to be exempted as cotton fabrics. Tribunal held that narrow woven fabrics and braded cord were not liable to tax being cotton fabrics and exempted under the notification of textile. Thus, question involved is whether Tribunal is justified in exempting the turn over of narrow woven fabrics and braded cord treating them as cotton fabric under the Entry 53(a) of notification No. ST -II -3714/X -6(1)/85 -U.P. Act 15/48 -Order -85, dated 05.06.1985. Assessing authority had levied the tax on the narrow woven fabrics and braded cord under the Entry "Tape, niwars and laces including cord or string or line used for tying purposes or for drying clothes" under the Notification No. ST 7036/X -938 (2) -72 -U.P.Act -15 -48 -Order -84, dated 29.09.1984. The claim of the dealer was that the narrow woven fabrics and braded cord were not used for tying purposes or for drying clothes but they were used in a military garments. In the case of Fibre Links, Kanpur v. CST reported in, 91 STC 125 SCTrade Tax Tribunal, Kanpur held that narrow woven fabrics and braded cord are exempted from tax being fabrics. The revision filed against the said order has been dismissed by this Court and the said order has become final. Tribunal further held that the Government vide its G.O. No. K.N. -2 -4604/11 -03 -9(31)/03 dated 25.11.2003 has accepted the decision of the Tribunal finally. Additional Commissioner, Trade Tax (Legal) vide its letter dated 27.11.2003 informed the aforesaid decision of Government to the Additional Commissioner, Kanpur. Tribunal further held that in the case of dealer itself for the assessment years 1985 -86, 1992 -93 and 1998 -99 assessing authority exempted the turn over of narrow woven fabrics and braded cord and for the assessment years 1984 -85 and 87 -88, the turn over of narrow woven fabrics and braded cord have been exempted from tax in appeal.
(3.) HEARD learned Counsel for the parties.;