On application filed by Commissioner under s. 11 3 of the Act, the Judge Revisions , referred the aforesaid question to the High Court.
Appeal by Special Leave from the Judgment and Order dated the 30 4 1970 for the Allahabad High Court in S. T. R. No.
33 which reads Yam of all kinds including unspun fibre used in weavingother than handspun yarn but excluding companyton yarn.
The relevant entry of this numberification is number 4, which reads Yarn of all kinds, including unspun fibre used in weaving, other than handspun yarn but excluding companyton yarn in companys and companyes.
On appeal by the assessee the Assistant Commissioner Judi cial reversed that interpretation and held that woollen carpet kati was an unclassified item taxable at the rate of 2 per cent.
1365/X 990 1956 dated April 1, 1960.
Hence these appeals.
46 taxable at one anna per rupee according to numberification No.
The only dispute is whether such kati should be taxed as yarn at 3 or as woollen goods at one anna per rupee, under the relevant numberification issued under s. 3 A or as an unclassified item at 2 under s. 3 of the Act.
The Sales tax Officer by his order dated 6 10 1965 regarded it as a kind of yarn companyered by Entry No.
1934 35 of 1970 and 1172 73 of 1974.
It is also a numberification under section 3 A of the Act and the relevant entry is at item No.
The Commissioner of Sales Tax moved the Revisional Authority under s. 10 of the Act against the order of the Assistant Commissioner Judicial .
4, Notification number ST 907/ X dated 31 3 1956, and so taxed it at six pies per rupee for 1959 60 and at 3 per cent for the year 1961 62 in view of subsequent numberification ST 365/X dated 1 4 1960.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
M s. Sarin Textile Mitts, Agra is a manufacturer of and dealer in woollen carpet yam, popularly known as kati.
4 of numberification No.
ST 907/X, dated 31 3 1956 and item No.
The relevant assessment years are 1959 1960 and 1961 62.
The Judgment of the Court was delivered by SARKARIA, J. These.
woollen Yarn is companyered by the term yarn mentioned in item No.
appeals by special leave are directed against the judgment of the High Court of Allahabad answering in favour of the assessee the following question referred to it under s. 11 of the U.P. Sales Tax Act, 1948 for short called the Act Whether the articles carpet.
The relevant entry is at item No.
T. 1365/X dated 1 4 1960 taxable at 6 pies and 3 pies per cent respectively or a kind of woollen goods as mentioned at item No.
33 of numberification No.
ST 905/X dated 31 3 56 or whether it is an unclassified item taxable at 2.
191 of 1969.
P. Rana for the appellant.
C. Manchanda and P. C. Kapoor for the respondent.
The Judge Revisions agreed with the interpretation adopted by the Assistant Commissioner Judicial and dismissed the revision application.
emphasis added Notification No.
