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TMI Blog2010 (10) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... inu Tamta and B. Krishna Prasad, Advocates, for the Appellant. S/Shri Ajay Aggarwal and Rajan Narain, Advocates, for the Respondent. [Order]. - Heard the learned counsel appearing for the parties. 2. Counsel appearing for the parties have taken us through the judgment and order of the Tribunal. The Tribunal in its impugned judgment and order dated 27-6-2007 has given a finding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the assessee can be said to manufacture "acid sludge" and "cotton waste" respectively. It is suggested for the State that the assessees are purchasing acid and cotton for the manufacture of kerosene and yarn/cloth respectively and it is ludicrous to suggest that the assessees are purchasing sulphuric acid and cotton for manufacturing acid sludge and cotton waste. Put like that the assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the facts of the present case and in support of his contention, he sought to rely upon the decision of this Court in Krishi Utpadan Mandi Samiti, Kanpur and Others v. Ganga Dal Mill & Co. and Others reported in (1984) 4 SCC 516. He has specifically referred to paragraph 18 of the said judgment and particularly to the following observations : ".......In our opinion, the Court has strained th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the context of Bombay Sales Tax Act, which provision was corresponding to Section 2(f) of Central Excises and Salt Act, 1944. Therefore, the decision of the Supreme Court in Bharat Petroleum Corpn. Ltd. prima facie appears to have some relevance to the facts of this case. 6. At this stage, the counsel appearing for the respondent seeks to argue on the limitation also. Since no finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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