- (1.) S. N. TIWARI, J. Heard.
(2.) THIS revision is directed against the judgment and order dated December 3, 1988 passed by the Sales Tax Tribunal, Bench II, Ghaziabad, as it was then. The dispute in the present revision relates to the assessment year 1976-77. The respondent Modi Industries is a registered dealer. It manufactures vanaspati besides other things.
(3.) THE first controversy raised before this Court relates to the taxability on railway freight amounting to Rs. 6,15,334 which was claimed to be excluded before the assessing authority. THE next controversy relates to the rate of tax on cinder ash. The assessing authority in its order dated January 31, 1981 held that the tax is payable on the railway freight also and disallowed the claim of the assessee-respondent that it was not liable to tax. The assessing authority has assessed cinder ash as unclassified and imposed tax at 8 per cent.;