1987 (1) TMI 476

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..... der of the Tribunal dated 28th September, 1985, arising under the Central Sales Tax Act. On the inter-State sales effected by the assessee, the tax was imposed at the rate of 10 per cent by the assessing officer. The dispute went up right up to the stage of the Tribunal against the order of the assessment, but the rate of tax was not disputed at any stage. The Deputy Commissioner, Sales Tax, then .....

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..... y mistake in the rate of tax that might be in the order of the assessing officer and not in the order of the Tribunal. Learned Standing Counsel argues that the order of the assessing officer stood merged in the order of the Tribunal dated 28th March, 1980 (annexure 4). May be that the order of the assessing officer stood merged in the order of the Tribunal, but the effect of the merger is that th .....

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