TMI Blog1987 (4) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... e cited as a precedent. If the amount has, in the meantime, been collected, the same be refunded to the assessee. - C.A. Nos. 270-272 of 1975, - - - Dated:- 24-4-1987 - RANGANATH MISRA AND OZA G.L. JJ. Raja Ram Agarwal, Senior Advocate (M.K. Garg and Lokesh Kumar, Advocates, with him), for the appellant. Prithvi Raj, Senior Advocate (L.K. Gupta and A.K. Srivastava, Advocates, with him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as against the general rate of 3 per cent the same would be liable at 6 per cent. Several representations were made by dealers in weights and measures to their association for clarification from the authorities as to whether weights and measures were included in "mill-stores and hardware". We have been shown several notifications, letters and clarificatory orders issued by authorities under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained therein. At the relevant time when the Full Bench decision came, the appellant had appeals for these three years pending before the appellate authority raising certain other issues. The assessing officer had accepted the stand of the appellant and given him the benefit and assessed the transactions as covered by the notification under section 3-A. The appellate authority put the assessee t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difficulties, learned counsel instead of trying to contend that the decision of the Full Bench is wrong has confined his submission to a short aspect, namely, that the assessee in the instant case is a small dealer who had no occasion to enquire and examine as to whether the representations of the authorities were correct. He could have passed on the liability of tax if he knew that the multi-poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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