No exemption on sale of 'jute canvas cloth' under Uttar Pradesh Trade Tax Act, 1948

CST & VAT: U.P. VAT - Where assessee dealt in jute canvas cloth and it claimed exemption from payment of tax on sale of same, in view of entry No. 53 of notification dated 31-1-1985 issued under section 4(a), sale of jute canvas cloth was not exempted from payment of tax