9911796707
TMI Blog1991 (6) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... iod commencing from April 1, 1974 to March 31, 1975. The assessee is engaged in the business of selling sweets, biscuits, toffees, chocolates, peppermints, etc. The assessee is registered as dealer under the appropriate provisions of the Gujarat Sales Tax Act, 1969. 2.. During the assessment period the assessee effected sales of sweets, toffees, etc., worth Rs. 23,18,223 and calculated the tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1981, held that it was a case of mistake of fact apparent on the record and the, same was required to be rectified. The Tribunal also negatived the contention of the Revenue that the articles of sale were covered by residuary entry No. 13 of Schedule III of the Act. 3.. The Revenue preferred application for making reference to this Court. The Tribunal has referred the following question to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeding five kilograms in each container. In our opinion the Tribunal has arrived at the correct conclusion. On the face of it, it is a mistake of fact. Instead of levying tax at the rate of 7 per cent which is the prescribed rate, by mistake or inadvertence, the Sales Tax Officer has ordered to levy tax at the rate of 8 per cent. Even the Sales Tax Officer did not advance the reason that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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