COMMR. OF SALES TAX vs AGRA BELTING WORKS

The Supreme Court held that the Notification of 1973 under Section 3-A of the U.P. Sales Tax Act, 1948, which prescribed a sales tax rate on 'beltings of all kinds', effectively withdrew the exemption provided by the earlier Notification of 1958 for 'cotton fabrics of all varieties'. The Court clarified that the absence of a formal withdrawal of the earlier Notification does not prevent the imposition of tax under a subsequent Notification. The majority opinion set aside the High Court's ruling, restoring the assessment of sales tax on patta as a type of belting material, while the dissenting opinion maintained that the exemption should continue under the earlier Notification.