Commissioner of Sales Tax loses appeal on old ornaments purchase tax, interest deletion upheld

The High Court of Allahabad dismissed four revisions filed by the Commissioner of Sales Tax against the Tribunal's order for the assessment years 1981-82 to 1984-85. The Tribunal's decision to levy tax on purchases of old ornaments at 1% was upheld, but the interest under section 8(1) of the Act was deleted. The Court concurred with the Tribunal, noting the dealer's genuine belief that purchase tax was not applicable.

---

---

The High Court of Allahabad dismissed four revisions filed by the Commissioner of Sales Tax against the Tribunal's order for the assessment years 1981-82 to 1984-85. The Tribunal upheld the levy of tax on purchases of old ornaments at 1%, but deleted the interest under section 8(1) of the Act. The Court agreed with the Tribunal's decision, citing that the dealer was under a bona fide belief that the purchase tax was not liable.

---