ANSHUMAN SINGH, J.

( 1 ) THE assessee has preferred this revision against the order dated 31st May, 1985, passed by the sales Tax Tribunal, Moradabad, relating to the assessment year 1975-76.

( 2 ) THE assessee deals in crucibles. The account books of the assessee were rejected and best judgment assessment was passed. It is pertinent to mention that the assessee had deposited the admitted tax at 3. 5 per cent whereas the tax was imposed by the assessing authority at the rate of 7 per cent, as such the demand for payment of interest was also made from the assessee. The assessee feeling aggrieved filed a first appeal before the Assistant Commissioner (Judicial) who accepted the books of account but maintained the demand of interest. The second appeal filed by the applicant was dismissed by the Tribunal and the Tribunal also held that the assessee was liable to pay interest.

( 3 ) THE learned counsel for the assessee has contended that the Sales Tax Officer, Moradabad, while making the assessment of the assessee for the years 1971-72 and 1972-73 determined tax on crucible at the rate of 3. 5 per cent. He further contends that since the rate of tax imposed by the Sales Tax Officer in t

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