- (1.) Heard counsel for the parties.
(2.) By the impugned order dated May 7, 1994, annexure 3 to the writ petition, petitioners engaged in the manufacture of zipper tapes and zipper laces, were called upon by the assessing authority to show cause why the items manufactured by the petitioners be not brought to tax at the rate of 4 per cent in view of entry 50 of the Notification No. 7036, dated September 29, 1984.
(3.) In its representation dated March 3, 1994, annexure 2 to the writ petition, the petitioners averred that tapes and laces are being manufactured by polyester yarns and hence they are in the nature of fabrics/textiles--not liable to tax.;