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TMI Blog1962 (3) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... einafter to be referred to as "the Act "): "Whether, on the facts and in the circumstances, of the case, the Board of Revenue was right in holding that the cotton thread used for kite flying was not different from sewing thread and was taxable at a fixed rate and not at the general rate?" The above reference has been treated as revision in accordance with the amendment made in the Act. Brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 per cent. On the basis of this judgment of the Board of Revenue, an application under section 17 was moved and the Deputy Commissioner (Appeals) considering the matter as falling within the purview of "mistake apparent on record" rectified the appellate order and held that the tax is leviable at the rate of 2 per cent only. Against this order, revision was preferred before the Board of Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the judgment of the Board of Revenue and as such the action of the Deputy Commissioner (Appeals) in rectifying the order is in accordance with law. Regarding the rate of tax, the matter has already been considered in Revision No. 141 of 1987* in the case of the assessee itself, wherein, it has been held by this Court that if a commodity is capable of being used for some other purpose t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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