Sales tax rate on Copper Wire Rods fixed at 1% under the applicable notification, with higher collection treated as inadvertent.

The applicable notification prescribed sales tax at 1% for Copper Wire Rods and related goods, and the higher 4% collection was treated as inadvertent. The Tribunal's remarks were not an admission that 4% was the correct rate, because the real dispute was the proper rate of levy and no refund claim for the differential amount was pressed. The issue was covered by an earlier Rajasthan HC decision holding that the petitioner was liable only at 1%, so the rate was confirmed at 1% in favour of the taxpayer.

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Issues: Whether the sales tax on Copper Wire Rods and related goods was leviable at 1% under the applicable notification, and whether the revision petition deserved to be allowed on that basis.

Analysis: The applicable notification prescribed tax at 1%, and the factual position accepted before the authorities showed that the higher collection at 4% was inadvertent. The Tribunal's observation could not be read as an admission that 4% was the correct rate, because the dispute throughout was as to the proper rate of levy and the petitioner had not pressed any claim for refund of the differential amount. The issue was also covered by the earlier decision of the Court holding that the petitioner was liable only at 1%.

Conclusion: The rate of tax was 1% and the question was answered in favour of the petitioner and against the revenue.

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