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    <title>1979 (7) TMI 224 - ALLAHABAD HIGH COURT</title>
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    <description>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.</description>
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    <pubDate>Mon, 02 Jul 1979 00:00:00 +0530</pubDate>
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      <description>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.</description>
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      <pubDate>Mon, 02 Jul 1979 00:00:00 +0530</pubDate>
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