1984 (8) TMI 354

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..... r dated 8.3.1983. The only issue for decision in these revisions is whether the assessee imported brass scrap or made the local purchase from the persons, who turned up to the assessee to sell their old utensils. 2. The case of the assessee is that he never imported the brass scrap, but purchased the old utensils from the persons, who turned up to him to sell their utensils. The Tribunal accept .....

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..... persons, whose names are mentioned, but the addresses are not given. From the evidence by the assessee, the onus was shifted to the Revenue, but it failed to rebut the case of the assessee. 3. On the facts and circumstances of the case, I agree with the clear finding of the Tribunal that the assessee is neither a manufacturer nor an importer of the brass scrap and hence not liable to tax. 4. .....

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