1979 (11) TMI 241

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..... T. A. No. 84 of 1978. The question considered by the Tribunal was a very short one. The petitioner herein entered into an agreement with Gwalior Rayons Silk Manufacturing Company Limited for selling certain quantities of approved firewood as per the specifications agreed to between the parties. The specifications agreed to between the parties have been extracted in the order of the Appellate Assis .....

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..... l for the petitioner relied on a decision of this Court in Standard Fire Works Industries v. State of Tamil Nadu[1977] 40 S.T.C. 403. That case dealt with an entirely different set of facts. In that case, "hand grenades" and "bicat strips" were sold by the petitioner therein to the Government of India, Civil Armaments Division, to be used in the training of army personnel. The question that came .....

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..... nto the calculation at all, it must be that use to which it is normally put and not the special use to which the particular assessee puts it. Certainly, 'hand grenades' and 'bicat strips' can be used as weapons of offence or defence." We are of the opinion that the abovesaid observation will have no application to the facts of this case, having regard to the fact that the parties entered into a .....

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