2006 (1) TMI 577

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..... nt year 1985-86, by which Tribunal has set aside the order passed under section 3-B of the Act. Perusal of the order of the Tribunal shows that the dealer/opposite party (hereinafter referred to as the dealer ) was issued recognition certificate for the manufacture of cast iron castings. It appears that the dealer had purchased pig iron and by the process of castings it manufactured the item c .....

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..... re was no violation of section 4-B of the Act, inasmuch as declaration form, issued for making the purchases of pig iron, was not false or wrong. Heard learned counsel for the parties. Learned Standing Counsel submitted that cast iron castings which dealer manufactured was treated as agricultural implement and the exemption on such item was claimed and in respect of the such manufactured ite .....

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..... g Counsel, declaration form issued by the dealer cannot be said to be false or wrong. Merely because the item, which is cast iron castings, is claimed to be agricultural implement and the exemption has been allowed, it cannot be said that the goods have been manufactured in violation of the recognition certificate and declaration certificate issued for making the purchases of pig iron, used in the .....

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