TMI Blog1991 (6) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in the business of selling sweets, biscuits, toffees, chocolates, peppermints, etc. The assessee is registered as dealer under the appropriate provisions of the Gujarat Sales Tax Act, 1969. 2.. During the assessment period the assessee effected sales of sweets, toffees, etc., worth Rs. 23,18,223 and calculated the tax on those sales as taxable under entry 50 of Schedule 11, Part A to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord and the, same was required to be rectified. The Tribunal also negatived the contention of the Revenue that the articles of sale were covered by residuary entry No. 13 of Schedule III of the Act. 3.. The Revenue preferred application for making reference to this Court. The Tribunal has referred the following question to this Court: "Whether, on the facts and in the circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the Tribunal has arrived at the correct conclusion. On the face of it, it is a mistake of fact. Instead of levying tax at the rate of 7 per cent which is the prescribed rate, by mistake or inadvertence, the Sales Tax Officer has ordered to levy tax at the rate of 8 per cent. Even the Sales Tax Officer did not advance the reason that the goods in question were covered by residuary item. It appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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