2016 (8) TMI 186

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..... contract for sale since the copies of the details annexed at page nos. 73 to 79 of the paper book does not reveal any such thing. The bill issued to M/s. Corborundum Hospital Ltd., was a composite bill. There was no scope for the adjudicating authority to appreciate the value of the goods involved in the catering contract. Accordingly, there is no scope to hold that the orders of the authority .....

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..... sary details were submitted to the adjudicating authority in a paper book for his consideration. But that was not considered. 2. Revenue on the other hand says that appellant not adducing any evidence of the goods sold as required by the above notification, merely claimed abetment for which that is denied. 3. Heard both sides and perused the records. 4. It appears from the record th .....

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..... r the adjudicating authority to appreciate the value of the goods involved in the catering contract. Accordingly, there is no scope to hold that the orders of the authority below suffers from any legal infirmity. Accordingly, the tax demand which has been computed taking 50% abatement into consideration as per Notification No.1/2006, dated 01.03.2006 as revealed from page nos.43-47 of appeal mem .....

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