M/S. ALLIED AGENCIES vs COMMNR. OF TRADE TAX, U.P. — C.A. No. 4246/2006

SUMMARY OF C.A. NO. 004246/2006 - M/S. ALLIED AGENCIES v. COMMNR. OF TRADE TAX, U.P. M/S. Allied Agencies, a jute canvas cloth dealer, claimed sales tax exemption under Uttar Pradesh Trade Tax Act for assessment years 1993-96, arguing the goods fell under "Textiles" per State Notification Entry 53. The assessing authority and appellate authorities rejected the claim, finding the product was jute canvas cloth (excluded from textile exemption). The Tribunal upheld the tax liability; the High Court dismissed the revision petition. The Supreme Court affirmed the dismissal, holding that the assessee's jute canvas cloth qualified as jute cloth, explicitly excluded from the textile exemption, making it taxable under the Act. This case analysis is maintained by casestatus.in based on publicly available court records.