1995 (7) TMI 392

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....erred to as "the Act") directed against the judgment and order dated July 19, 1988 passed by the Sales Tax Tribunal, Dehradun Bench, Dehradun, in Second Appeal No. 304 of 1987 whereby the appeal was allowed and a relief of Rs. 12,844 in the disputed tax was granted to the assessee. 2.. I have heard Sri R.D. Gupta, learned Standing Counsel for the applicant, as well as Sri Bharatji Agrawal, lear....

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....ed September 30, 1977. He has submitted that these items in question are not being used by students and as such they cannot be treated as having been included in the classification referred to by the Notification No. ST-II-7040/X-6(17)76-U.P. Act-XV/48-Order-77 dated September 30, 1977. I have considered this submission but find myself unable to agree with his views. The past history of this class....

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....provision that in case two interpretations are possible, the interpretation which is more favourable or beneficial to the assessee should be accepted and the other one which is harmful or adverse to the assessee should be ignored. In the present case, if the items in question are treated as unclassified, though they do not appear apparently so, they will be liable to be taxed at higher rate of 7 p....

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....epartment had taken consistent stand that the items are unclassified. The objection raised by Mr. Agrawal is borne out from the record. I do not find such plea having been raised or considered by the assessing authority or the appellate authority. Therefore, this objection is upheld and the contention raised by the learned Standing Counsel is hereby rejected. 7.. For the aforesaid reasons I uph....