1973 (1) TMI 93

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....nd certain other articles at 2 per cent treating 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....

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....1, 1960, the turnover in respect of the goods mentioned 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 ....

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....e Individual goods mentioned at the aforesaid serial numbers (reproduced 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)....