9911796707
TMI Blog1996 (4) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... t arise anywhere either before the assessing authority or before the first appellate authority. The question that is taken up by the Tribunal as the main issue involved is that whether the tapioca chips purchased is liable to purchase tax. 2.. We will demonstrate how the question does not even emerge from the position that is available from the two orders of the lower authorities. The assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llows: "It is contended in the 6th para that tapioca is exempted from tax. This is not correct. Tapioca is exempted from April 1, 1983 only. Hence their contention is also overruled." Thus it is clear that the question of tapioca chips did not emerge on the factual matrix at the threshold in time. The question was only as to whether it is exempted from April 1, 1983 only and if that be so, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken up for consideration. 5.. It is then obvious that the Tribunal engaged itself in the consideration of a question which factually did not arise any time, either having been contended on behalf of the Revenue or even at the instance of the assessee. 6.. Even then the Tribunal did not find any difference in regard to the article and it is on the basis of the natural position that the part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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