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2011 (1) TMI 1251 - ALLAHABAD HIGH COURTWhether rate of tax on the inter-State sales of iron kamani, which is a declared commodity under section 14 of the Central Act, whether it is liable to tax at the rate of four per cent or at the rate of two per cent? Held that:- The submission of learned counsel for the assessee, that in view of section 15(b) of the Central Act the tax has rightly been levied at the rate of two per cent is misconceived. Section 15(b) does not apply in the present case for the reason—(1) that it contemplates the reimbursement of the tax paid under the State law and (2) in the present case the assessee is the manufacturer of kamani. Kamani has not been sold at any stage in the State of U. P. and no tax was levied and paid on the turnover of kamani under the U. P. Trade Tax Act. In the result, the order of the Tribunal is liable to be set aside and the order of the assessing authority is liable to be restored so far as it levies the tax on the inter-State sale of kamani at the rate of four per cent. Accordingly, the revision is allowed
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