1979 (7) TMI 224

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....sessment year 1970-71, the Assistant Sales Tax Officer charged sales tax at 7 per cent on the sales of dolomite. On appeal, the Appellate Assistant Commissioner (Judicial), Sales Tax, took a contrary view and held that dolomite is a mineral and hence its sales are chargeable to tax at 3 per cent. There was a revision against that finding and the Additional Revising Authority, Sales Tax, Allahabad ....

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....nsive beds as a compact limestone that is often crystalline granular and either white or clouded-called also bitter spar; (2) a limestone or marble rich in magnesium carbonate." Similarly, in Random House Dictionary of the English Language, College Edition, page 393, dolomite has been described to mean: "(1) a mineral, calcium, magnesium carbonate; (2) a rock consisting essentially or parti....