2004 (5) TMI 542

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..... opposite party is manufacturer and seller of hand-made glass phials/bottles. The account books of the dealer were rejected by the assessing authority. The dealer-opposite party has purchased the old broken glass pieces for the manufacture of hand-made glass phials. The assessing authority has levied tax on such purchases under section 3-AAAA of the Act. The Tribunal has set it aside by the order u .....

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..... o. 1 is basically a question of fact. The learned standing counsel could not point out any error in the order of the Tribunal on this issue. Therefore no interference is called for by this Court on the issue No. 1. 4.. On the question No. 2 the case of the department is that the dealer is liable to pay tax on the purchases of old broken glass pieces under section 3-AAAA of the Act as old broke .....

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