2000 (11) TMI 1191

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..... case, the order of the Tribunal was legal, just and proper? 2.. Whether, on the facts and in the circumstances of the case, the honourable Sales Tax Appellate Tribunal was right in holding that there are no valid reasons for condonation of delay in filing of first appeal? 3.. Whether, on the facts and in the circumstances of the case, the Sales Tax Appellate Tribunal was correct in law in rej .....

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..... rvicing amounting to Rs. 8,10,967 to tax in view of the provisions of the 46th amendment to the Constitution and the law then prevailing relating to works contract, subsequently, his advocate informed that such turnover relating to the receipts on video shooting coverage and servicing could not be subjected to tax and the turnover relating to the value of the goods, which were video cassettes only .....

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