1973 (8) TMI 141

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..... e, the assessee contended that marble chips were marble goods and, as such, were exempt from tax. This contention was not accepted by the Sales Tax Officer, but was accepted on appeal by the appellate authority, as also by the Judge (Revisions). The Commissioner is aggrieved and at his instance the Additional Judge (Revisions), Sales Tax, Bareilly, has referred the following question for our opini .....

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..... ed in the notification are those manufactured by small-scale industries, but it cannot be held that the notification applies only to goods manufactured by small-scale industries. Indeed, such a point was never raised on behalf of the department before the revising authority and, as such, he has not dealt with it. All that we have to consider is as to whether "marble chips" can be said to be "marbl .....

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