Ordinary meaning controls commodity classification, and dolomite was treated as a mineral for lower sales tax treatment.

Dolomite was classified by its ordinary dictionary meaning as a mineral, since the taxing statute contained no special definition; on that basis, it attracted the lower sales tax rate. A further complaint that certain revision grounds were not recorded was rejected because the statute provided an alternative remedy under Section 22 of the U.P. Sales Tax Act, so that omission did not justify interference in revision. The assessee therefore retained the benefit of the lower tax rate on dolomite, and no interference was called for on the procedural ground.

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Issues: (i) whether dolomite was a mineral for the purpose of levy of sales tax at the lower rate, and (ii) whether the absence of findings on certain revision grounds warranted interference in the revision proceedings.

Issue (i): whether dolomite was a mineral for the purpose of levy of sales tax at the lower rate.

Analysis: The expression "dolomite" was examined with reference to its ordinary dictionary meaning, which described it as a mineral consisting of calcium magnesium carbonate. In the absence of any special definition in the Act, the common and accepted meaning of the commodity controlled its classification. On that basis, dolomite was treated as essentially a mineral, attracting the lower rate of sales tax.

Conclusion: The finding that dolomite is a mineral was upheld and the lower rate of tax applied in favour of the assessee.

Issue (ii): whether the absence of findings on certain revision grounds warranted interference in the revision proceedings.

Analysis: The complaint was rejected because the statutory remedy under Section 22 of the U.P. Sales Tax Act was available for raising such a grievance before the competent authority. The omission complained of did not provide an independent basis for interference in revision.

Conclusion: No interference was called for on this ground.

Final Conclusion: The revision failed and the assessee retained the benefit of the lower tax rate on dolomite.

Ratio Decidendi: Where a taxing statute does not define a commodity, its ordinary dictionary meaning may be used for classification, and the absence of findings on a revisional ground will not justify interference where the statute provides an appropriate alternative remedy.

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