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TMI Blog1971 (9) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,51,000 and Rs. 1,17,000 respectively. He levied tax at the rate of 6 per cent. on the turnover for the year 1961-62 and at the rate of 7 per cent. on the turnover for the year 1963-64. It may be mentioned here that brick is a commodity which is taxable under section 3-A of the U.P. Sales Tax Act and according to the notifications issued under that section the rate of tax on the turnover of bricks was 6 per cent. during the year 1962-63 (sic) and 7 per cent. during the year 1963-64. The assessee was aggrieved and he filed two appeals without depositing any further tax. A preliminary objection was taken at the time the appeals came up for hearing that the appeals were incompetent because the assessee had failed to deposit the admitted tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute, was the Additional Judge (Revisions) Sales Tax justified in holding that even then the admitted tax ought to have been deposited at the prescribed rate of 7 per cent.? (3) Whether in view of the point about the jurisdiction taken by the applicant the admission of tax at 2 per cent. was not a superfluous admission on his part and has such admission been rightly read against him? (4) Whether in the circumstances of the case the principle of law laid down by the Honourable High Court in the case of M/s. Kanpur Vanaspati Stores v. Commissioner, Sales Tax, U.P.[1969] 23 S.T.C. 62., has correctly been interpreted?" After having heard the learned counsel we are of opinion that the questions have not been properly framed. In our opinion, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of tax payable by him would be calculated with reference to the turnover so shown in the return. But the question is as to what is the rate at which the tax should be calculated. According to the assessee, the rate of tax on bricks should be 2 per cent. which is the general rate prescribed under section 3. As already mentioned, bricks have been made taxable under section 3-A. The State Government has been issuing notifications from time to time under that section. There are two notifications relevant for our purposes according to which the rate of tax on bricks was 6 per cent. during the year 1961-62 and 7 per cent. during the year 1963-64. So long as these notifications stand, the rate of tax on bricks could not be other than that pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court in Kanpur Vanaspati Stores, Kanpur v. Commissioner of Sales Tax, U.P.[1969] 23 S.T.C. 62. Therefore, our answer to question No. (1) is that the appropriate rate for the purposes of determining the admitted tax was 6 per cent. during the assessment year 1961-62 and 7 per cent. during the year 1963-64. Coming to the next question, it is plain that the assessee had deposited tax only at the rate of 2 per cent., whereas he should have deposited the tax at the rate of 6 per cent. and 7 per cent. The assessee had clearly failed to fulfil the requirements of the first proviso to section 9. We accordingly answer question No. (2) by saying that the assessee had not deposited the admitted tax within the meaning of the first. proviso to secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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