Rajes Kumar, J. - (1.) PRESENT revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 06.04.2004 relating to the assessment year 1990 -91 under Central Sales Tax Act.
(2.) THE short question involved in the present revision relates to the taxability of artificial silk yarn. Dealer/opposite party (hereinafter referred to as "Dealer") clamed that the artificial silk yarn is silk yarn and, therefore, exempted from tax under notification No. ST - -11 -9(231)/94 -U.P. Act No. 15 -40 -Order -2000, dated 26.02.2000. The claim of the revenue is that it is not silk yarn and liable to tax as an unclassified item. Tribunal held that artificial silk yarn is silk yarn and, therefore, exempted from tax. Heard learned Counsel for the parties.
(3.) LEARNED Standing Counsel submitted that artificial silk yarn and silk yam are two different commodities. According to him only pure silk yarn is covered under silk yarn and not artificial silk yarn.;