1989 (3) TMI 367

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.... passed by the Sales Tax Tribunal in regard to the collection of difference of tax under section 4-B(6) of the U.P. Sales Tax Act for the assessment year 1975-76. During the said year the assessee carried on business in manufacture of chemicals by the use of 15 forms 3-Kha. The assessee had purchased hydrochloric acid worth Rs. 24,539. Out of it, it manufactured calcium chloride and magnesium chlo....

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....the assessment year in dispute, was upheld by the Sales Tax Tribunal by the impugned order.   Having gone through the order passed by the Sales Tax Tribunal and having heard the learned Standing Counsel, I find that the Tribunal has not committed any error of law in doing so. It may be pointed out that under the provisions of sub-clause (2) of section 4-B of the Act the raw materials which....