COMMISSIONER OF SALES TAX Vs. VISHWA BHARTI TRADING

JUDGEMENT

(1.) At the instance of the Sales Tax Department, the Appellate Tribunal has referred the following question for consideration of this Court:

(2.) The assessee is a dealer engaged in sale of laminated sheets. The Assessing Officer, on appreciation of evidence, arrived at a conclusion that the dealer was dealing in laminated sheets and, therefore, the item was covered by Entry No.34 of the First Schedule to the Delhi Sales Tax Act, 1975 which reads as under:

(3.) The Assistant Commissioner hearing the appeal upheld the finding recorded by the Sales Tax Officer assessing the dealer. The Appellate Tribunal in different appeals for different assessment years accepted the appeal and modified the order stating that malmeena is a general item exigible to tax @ 2% instead of 4% under the Central Act and it is not covered by Entry No.34 of the First Schedule to the Delhi Sales Tax Act, 1975.