1997 (5) TMI 413

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..... zipper laces, were called upon by the assessing authority to show cause why the items manufactured by the petitioners be not brought to tax at the rate of 4 per cent in view of entry 50 of the Notification No. 7036, dated September 29, 1984. 3.. In its representation dated March 3, 1994, annexure 2 to the writ petition, the petitioners averred that tapes and laces are being manufactured by poly .....

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..... by the petitioners constituted raw material for the manufacture of zippers; that the entire material, namely, tapes and laces manufactured by the petitioners, is being sold only for the manufacture of zippers and for no other purpose; and that the tapes and laces manufactured by the petitioners, cannot be said to have been used for the purpose of tying and drying clothes, as contemplated by the en .....

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..... al for the manufacture of zippers, as averred by the petitioners. 9.. These questions are essentially questions of fact and clear findings have to be recorded on them by the assessing authority. Without findings on these vital questions, it is difficult to reach a correct conclusion. The matter, therefore, has to be sent back to the assessing authority. 10.. In the result, the petition is di .....

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