2007 (6) TMI 503

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..... 1999, dated March 30, 2000, wherein the order of the first appellate authority has been confirmed by reversing the order of the assessing officer, who held that in respect of a turnover to a sum of Rs. 18,39,869, the transactions are outright sale and it is not a works contract. The assessment year is 1992-93. During the assessment year, it appears that the first respondent has manufactured bis .....

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..... aim exemption and remitted the matter back to the assessing officer for the purpose of redoing the assessment. The operative portion of the order of the first appellate authority is as under: In view of the above facts and falling in line with the decisions taken in MTA 660 of 1994 to 664 of 1994 dated August 6, 1997 and in MTA 183 of 1996 and 184 of 1996, I set aside the assessment made on Rs. 1 .....

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..... wn as M/s. Cookies India (P) Ltd., 15/638, Chiyyaram, Tirchur, Kerala State. The activities carried out by the first respondent, as could be seen, were embossing, scoring and pasting cookies cashew drops on biscuit boxes and lamination thereon. The entire transaction is in respect of a particular customer. When that being the factual position, the first appellate authority as well as the Tribun .....

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