1998 (4) TMI 214

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..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue has filed the above reference application seeking reference of the following question of law arising out of Tribunal's final order to the Hon'ble Rajasthan High Court : "Whether the Ammonium Nitrate and Fuel Oil (ANFO) used as explosives in mines for obtaining the lime stone, which is then used in the factory for the .....

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..... that the Supreme Court has already directed the Tribunal to make a reference to the High Court on the identical issue in the case of Indian Rayon and Industries Ltd. we are of the view that this is a fit case for reference of the law framed by the Revenue to the jurisdictional High Court and accordingly forward the question of law to the Hon'ble Rajasthan High Court. 4. Registry is directed .....

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