1973 (1) TMI 93

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....ting them to be unclassified articles. In respect of the sales of borax, he taxed it at the rate of 7 per cent treating it to be a chemical. On appeal, the assessee contended that the borax which was sold by him was nothing but chaukia sohaga, which is a raw form of borax obtained from rocks and cannot be treated as a chemical. The contention of the assessee was dealt with by the Assistant Commissioner (Judicial) II, Sales Tax, Bareilly. The Commissioner thereafter filed a revision before the Additional Judge (Revisions), Sales Tax. The revision application was dismissed, inasmuch as the revising authority took the view that borax was not a chemical and had to be taxed at the rate of 2 per cent as an unclassified article. The Commissioner t....

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....ned in column 2 of the schedule hereto shall be liable to tax only at the point of sale specified in column 4 thereof and under the circumstances specified in column 3 thereof. 2.. The Governor is further pleased to declare that as from April 1, 1960, the rate of tax in respect of the turnover of individual goods mentioned in the aforesaid column 2 shall be as mentioned against each goods in column 5 of the schedule hereto: SCHEDULE -------------------------------------------------------------------------- Sl. Name of goods Circumstances under Point of tax Rate of tax No. which to be taxed -------------------------------------------------------------------------- 1 2 3 4 5 -------------------------------------------------------------....

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....ed in column number 2 of the schedule to this notification) shall be liable to tax at the rate specified against each serial number in column number 5 of the schedule to this notification. SCHEDULE --------------------------------------------------------------------------- Sl. Name of goods Circumstances under Point of tax Rate of tax No. which to be taxed --------------------------------------------------------------------------- 1 2 3 4 5 --------------------------------------------------------------------------- 4. Chemicals of all (a) If imported from (a) Sale by im7 paise per kinds other outside Uttar porter. rupee. than soda ash. Pradesh. (b) Sale by manu" (b) If manufactured facturer. in Uttar Pradesh. ----------------------....