Allahabad Court July 1979 Judgments

Commissioner of Sales Tax Vs. Ajanta Tiles

Court: Allahabad

Reported in: [1980]45STC454(All)

R.R. Rastogi, J.1. The respondent-assessee, Sarvashri Ajanta Tiles, Naini, Allahabad, carries on business in tiles, cement, dolomite, etc. For the assessment year 1970-71, the Assistant Sales Tax Officer charged sales tax at 7 per cent on the sales of dolomite. On appeal, the Appellate Assistant Commissioner (Judicial), Sales Tax, took a contrary view and held that dolomite is a mineral and hence its sales are chargeable to tax at 3 per cent. There was a revision against that finding and the Additional Revising Authority, Sales Tax, Allahabad Range, has confirmed this view.2. According to the learned standing counsel, the view taken by the Appellate Assistant Commissioner (Judicial) as also by the Additional Revising Authority that dolomite is marble dust and is considered as a mineral is not correct. Further, according To the learned standing counsel, no proper reason has been given for holding that dolomite is a mineral.3. After hearing the parties' counsel, I find that the view take...