1988 (11) TMI 337

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....is directed against the order dated 10th April, 1987 passed by the Sales Tax Tribunal. The first submission made by the Standing Counsel appearing for the Commissioner of Sales Tax is that the Tribunal is not justified in affirming the acceptance of account books of the assessee. From a perusal of the order passed by the first appellate authority, I find that the account books were rejected on ....

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....n the impugned order passed by the Sales Tax Tribunal in so far as the affirmance of acceptance of account books is concerned. The second submission made by the learned Standing Counsel relates to the controversy between the parties is regarding the rate of tax payable by the assessee on zinc dross. According to the assessee under the notification dated 31st October, 1983, the assessee is liabl....

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....bmission has relied upon a decision of a Division Bench of this Court in the case of Kalicharan Satish Chandra v. Uttar Pradesh State [1976] 38 STC 552; 1975 UPTC 278. It is held in this case that alloy of zinc and aluminium does not fall within the entry "copper, tin, nickel, zinc or any alloy containing any of those metals only" and its product is to be taxed as an unclassified item. Thus the sa....