1985 (2) TMI 241

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..... Sales Tax Act against the judgment dated 30th June, 1984, passed by the Sales Tax Tribunal, U.P. Bench-II, Kanpur, relating to the assessment year 1975-76 dismissing his appeal. The assessee-respondent was assessed for the year in question on the sales of manufactured silicate at the rate of 4 per cent. In proceedings under section 22 of the Act the rate of 4 per cent was corrected to 7 per c....

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....sel for the parties I am of the opinion that the order passed by the Tribunal does not suffer from any error of law. It has recorded a positive finding that the assessee bona fide believed that the rate of tax on silicate was 4 per cent. It is also relevant to state that no objection was raised by the department and the rate was applied at 4 per cent by the Sales Tax Officer while passing the asse....