2003 (8) TMI 496

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.... Tax Tribunal, Moradabad. The dispute relates to the assessment year 1985-86. The controversy raised by the Commissioner, Sales Tax in this revision is regarding the taxability of Borax. According to him it is taxable as unclassified item. The Tribunal has held that Borax is taxable as mineral at the rate of four per cent. 2.. Heard the counsel for the parties and perused the record. The con....