RAJES KUMAR,J. - (1.) Present revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of the Full Bench of the Tribunal, U.P., Lucknow dated May 26, 2001.
(2.) THE question relates to the taxability of HDPE (High Density Poly Ethylene) woven fabrics which are commonly called and understood as nylon fabrics or fishnet fabrics or mosquito -net fabrics. The applicant is carrying on the business of HDPE woven fabrics which are commonly called and understood as nylon fabrics or fishnet fabrics or mosquito -net fabrics for which, it was registered under the U.P. Trade Tax Act, 1948. The applicant moved an application under Section 35 of the Act before the Commissioner, Trade Tax, to settle the dispute about the taxability of HDPE woven fabrics. Before the Commissioner of Trade Tax, claim of the applicant was that HDPE woven fabrics being nylon silk fabrics used for domestic purposes, is exempted from the tax under the Notification Nos. 3738 dated January 31, 1985, 3714 dated June 5, 1985, 303 dated February 1, 1989, 595 dated April 6, 1999. The Commissioner of Trade Tax vide order dated September 30, 2000 held that HDPE woven fabrics is specifically excluded from the ambit of 'textile' and, therefore, is not exempted from tax and is liable to tax as an unclassified item. Being aggrieved by the order of the Commissioner of Trade Tax, the applicant filed appeal before the Trade Tax Tribunal. The Full Bench of the Tribunal, U.P., Lucknow, by the impugned order, dismissed the appeal.
(3.) HEARD Sri K. Saksena, learned Counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.;