TMI Blog1979 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... at 7 per cent on the sales of dolomite. On appeal, the Appellate Assistant Commissioner (Judicial), Sales Tax, took a contrary view and held that dolomite is a mineral and hence its sales are chargeable to tax at 3 per cent. There was a revision against that finding and the Additional Revising Authority, Sales Tax, Allahabad Range, has confirmed this view. According to the learned standing coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and either white or clouded-called also bitter spar; (2) a limestone or marble rich in magnesium carbonate." Similarly, in Random House Dictionary of the English Language, College Edition, page 393, dolomite has been described to mean: "(1) a mineral, calcium, magnesium carbonate; (2) a rock consisting essentially or particularly of this mineral." The chemical compound of this su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds of revision. I do not think that that can constitute any grounds in the present application because under section 22 of the U.P. Sales Tax Act a remedy is clearly provided for making an application to that effect before the authority concerned, if permissible. In the result, the application in revision is dismissed with costs to the assessee, which are assessed at Rs. 100. Petition dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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