1995 (7) TMI 392

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....d 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, learned counsel for the opposite par....

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....at 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 classification shows that there were limited it....

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....re 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 per cent, whereas the classified items at ser....