9911796707
TMI Blog1982 (9) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... he following questions of law: "(1) Whether, in the facts and circumstances of the case, G.I. pipes, hose pipes and rubber pipes are taxable? (2) Whether the Tribunal was justified in holding that reopening under section 19(1) was not warranted?" 2.. Brief facts, as stated by the Board of Revenue, are as follows: The assessee deals in hardware goods, including G.I. pipes, hose and rubber pip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment orders before the Appellate Assistant Commissioner, who rejected the appeals. Second appeals against the orders were preferred before the Board of Revenue and the Board allowed the appeals holding that the pipes in question did not fall within the items mentioned as sanitary goods and fittings and they could not be assessed as per entry 56 of Part II of Schedule II to the Act. The Board a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (SC). Following these decisions we hold that the Board of Revenue rightly held that on the facts and circumstances of the case G.I. pipes, hose pipes and rubber pipes were not taxable under entry 56 of Part II of Schedule II to the Act. 6.. In view of our decision on question No. (1), it is not necessary to answer question No. (2) and we, therefore, decline to answer the case. There will be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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