9911796707
TMI Blog2008 (8) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 1990-91 and in Second Appeal No. 657 of 1996 for the assessment year 1991-92. Raising a short controversy the present revisions have been filed by the Department. The dealer-opposite party carries on the business of manufacture and sale of S.S.F. coal (smokeless coal) and tarcoal. In the assessment proceedings the dealer did not accept any tax liability on the sale of undersized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is clear from survey dated August 19, 1992? (b) Whether the Trade Tax Tribunal is legally justified to accept the account books of the dealer despite from the facts found on the survey dated November 4, 1989 and road checking dated August 28, 1993 it is clear that the dealer has sold coal without manufacturing giving it the name of SSF to avoid the tax liability? So far as the question (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coal. It has noted that in the manufacture of SSF coal four stages are involved. The coal as such is put on holding conveyor belt. The second process is crushing of the coal. In the third process the coal filtered and screening. After screening and processing, the under-sized coal and broken coal are separated. The question of taxability of this coal s involved in this revision. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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