1987 (3) TMI 498

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..... ances of the case and in view of para No. 8, operative part of the order of the Honourable Board of Revenue, dated 20th July, 1978 made in appeal Nos. 143 and 143-PBR/77, it could be interpreted that the sales of machinery scrap must be subjected to tax and the penalty under section 43(1) of the Act must be imposed? (b) Whether on the facts and circumstances of the case, the turnover of machiner .....

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..... 7 should be obtained and scrutinised and if the entries are found to be as per the photostat copy, then tax should be imposed on the rate of scrap at 4% and the penalty correspondingly reduced and the case decided according to law. In view of the aforesaid order of remand, we are of the opinion that it is not necessary to answer questions (a) and (b) at this stage inasmuch as the answer given by u .....

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