1988 (12) TMI 321

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....sewing thread. Originally the assessing authority had imposed tax at the rate of 2 per cent for the sales between 1st April, 1979 to 3rd December, 1979 and for sales after 3rd December, 1979 at the rate of 3 per cent. Thereafter the Sales Tax Officer, after giving an opportunity to the assessee, passed an order under section 22 of the U.P. Sales Tax Act and levied tax on the aforesaid items as unc....

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....a classified rate. In this view of the matter, the Tribunal has held that so far as the assessment year 1979-80 is concerned, the commodity dealt with by the assessee is liable to be taxed as unclassified items. In view of the aforesaid legal position, I find that there is no error of law in the impugned order passed by the Tribunal. A question that has been raised by the assessee in the memo o....