2008 (2) TMI 848

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..... Tax Act, 1948 (hereinafter referred to as, the Act ) against common judgment and order of the Sales Tax Tribunal, II Bench, Ghaziabad dated December 5, 1991. The Tribunal by the said judgment had dismissed all the four appeals filed by the dealer. The dispute relates to the assessment years 1983-84, 1985-86-U.P. and Central. The question sought to be raised by these revisions, which is common .....

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..... the case of Jain Marble Home, Meerut Cantt. v. Sales Tax Tribunal, Lucknow reported in 1996 UPTC 116 wherein this court in similar circumstances had held that marble tiles would be covered by entry No. 67 of Notification No. 5784 and would be taxable at 12 per cent and would not be covered by entry No. 40 of Notification No. 5785 to be taxed at six per cent, as alleged by the dealer. I do not f .....

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