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TMI Blog2004 (11) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... nd order dated August 30, 1990 passed by the Sales Tax Tribunal, Meerut Bench-I, Meerut in Miscellaneous Appeal No. 17 of 1987 (1982-83) by which the application filed under section 22 of the U.P. Sales Tax Act hereinafter referred as the Act has been rejected. 2.. Briefly stated the facts giving rise to the present revision are as follows: The assessee-opposite party is a registered dealer und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter back to the assessing authority for fresh assessment. The assesseeopposite party preferred a second appeal under section 10 of the Act before the Sales Tax Tribunal, Meerut. The Sales Tax Tribunal, Meerut vide order dated April 30, 1986 allowed the appeal and accepted the books of accounts and the disclosed turnover. It may be mentioned here that the assessee-opposite party had sold old orna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnaments which were meant for melting alone was taxable at the rate of one per cent at the point of first purchase whereas this requirement of melting had been done away with by the U.P. Ordinance No. 8 of 1987 and now all old ornaments are liable to tax at the point of first purchase with effect from September 7, 1981. The Commissioner of Sales Tax filed an application under section 22 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal on the sale of old ornaments by the assessee-opposite party was contrary to the provisions of said notification and thus, there was an error apparent on the record which was liable to be rectified. 6.. It is not in dispute that the entry bullion and specie including old ornaments meant for melting as provided in the notification dated September 7, 1981 was substituted retrospectively ..... X X X X Extracts X X X X X X X X Extracts X X X X
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