2001 (8) TMI 1342

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..... nes, poultry medicines and pesticides. The assessing authority assessed the sales of Aurofac manufactured by the assessee at the rate of 2.2 per cent classifying the same as poultry-feed falling under entry 86 of the First Schedule to the APGST Act, 1957 (for short "the Act"). The Deputy Commissioner (CT), Hyderabad (Rural) Division took up suo motu revision and found that the assessing authorit .....

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..... question of fact. It is trite to state that the Tribunal is the final fact-finding authority under the APGST Act. The only thing to be seen by us is whether that finding recorded by the Tribunal on pure question of fact is based on some acceptable material and evidence. The Tribunal after referring to the ingredients of the product has concluded that the product cannot be treated to be a medicine .....

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