1988 (11) TMI 337

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n made by the Standing Counsel appearing for the Commissioner of Sales Tax is that the Tribunal is not justified in affirming the acceptance of account books of the assessee. From a perusal of the order passed by the first appellate authority, I find that the account books were rejected on the basis of difference between the returned turnover and the turnover as shown in the account books. The oth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oks is concerned. The second submission made by the learned Standing Counsel relates to the controversy between the parties is regarding the rate of tax payable by the assessee on zinc dross. According to the assessee under the notification dated 31st October, 1983, the assessee is liable to pay tax at the rate of 1 per cent, whereas according to the department the assessee is liable to pay tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... v. Uttar Pradesh State [1976] 38 STC 552; 1975 UPTC 278. It is held in this case that alloy of zinc and aluminium does not fall within the entry "copper, tin, nickel, zinc or any alloy containing any of those metals only" and its product is to be taxed as an unclassified item. Thus the said case did not relate to zinc dross. Moreover, the assessee was not represented in the said case. Learned coun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X