9911796707
TMI Blog1996 (2) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... , "the Act") seeking direction to the Tribunal to state the case and to refer the proposed question of law, as extracted below, arising out of the order dated September 6, 1990, passed by the Tribunal in Appeal No. 253/III/86 (State) for the period from December 1, 1982 to November 30, 1983, for our opinion: "Whether, under the facts and circumstances of the case, the Tribunal is justified in no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing authority. On November 21, 1985, the assessing authority levied the tax at the rate of 12 per cent on the sale of Protinex manufactured and sold by the applicant on the ground that the said Protinex is a food and applicant as such is not entitled to concessional rate of tax as drug or medicine. The assessing authority thus raised an additional demand of Rs. 1,46,906 (annexure "A"). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d proposed two questions of law. One of such questions is as noted above. The Tribunal accepted the application in part and stated the case and referred only question No. 2 and declined to refer the question No. 1, as noted above. The applicant has thus filed this application under section 44(2) of the Act for direction to state the aforesaid question as well. 3.We have heard Shri M.S. Choudhary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act except appeals. The question sought to be referred is whether such an order is binding on the assessing authority? That seems to be the intention of the section 42-B of the Act. In case of circulars, etc., it is held in [1993] 90 STC 47 (SC); AIR 1993 SC 2414 (Bengal Iron Corporation v. Commercial Tax Officer) that such circulars may not be binding on quasi-judicial authorities. 6. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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