Against the assessment 80 made the assessee appealed, but his appeal was dismissed by the Assistant Commissioner Judicial , Sales lax.
A revision petition by the assessee thereafter was dismissed by the Revising Authority.
From the Judgment and Order dated 19.2.1973 of the Allahabad high Court in sales Tax Reference No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
357 of 1971.
ST 3124/X 1012 4 1965 dated July 1, 1966 issued under the U.P. Sales Tax Act, 194.
The Judgment of the Court was delivered by PATHAK, J. The short question in this appeal by special leave is whether ammonia paper and ferro paper can be described as paper other than hand made paper for the purposes of the numberification No.
The respondent assessee is a dealer in stationery and drawing material, and sells ammonia paper and ferro paper.
C. Manchanda, R.A. Gupta and Ujjal Singh for the Appellant.
ST 3124/X 1012 4 1965 dated July 1, 1966 and its turnover was, therefore, liable to tax at six per cent.
T. Desai, H,K. Puri, M.N. Tandon and Randhir Chawla for the Respondent.
133R of 1973.
The claim was number accepted by the Sales Tax Officer who hold that ammonia paper and ferro paper fell under the entry paper other than had made paper included in numberification No.
In assessment proceedings under the U.P. Sales Tax Act, 1948 for the assessment year 1966 67 the assessee claimed that ammonia paper and ferro paper were liable to tax as unclassified goods at the rate of two per cent prescribed by s.3 of the Act.
