2004 (5) TMI 548

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....instance of the sales tax department, the Appellate Tribunal has referred the following question for consideration of this Court: "Whether the Tribunal was justified in holding that Malmeena laminated sheets were not covered by entry No. 34 of the First Schedule, appended to the Delhi Sales Tax Act, 1975." 2.. The assessee is a dealer engaged in sale of laminated sheets. The assessing off....

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.... 4.. The entry which we have referred hereinabove makes it clear that all types of laminated sheets like Sunmica, Formica, etc., are to be charged at four per cent in view of entry No. 34 or covered by entry No. 34. 5.. On behalf of the dealer, it was contended that the sheet is neither Sunmica nor Formica and, therefore, it cannot be said that Oral   it is covered by entry No. 34 of th....