1987 (2) TMI 519

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..... tion raised in this revision is : - Whether the Member Tribunal on the facts and in the circumstances of the case was justified in setting aside the order of the assessing authority and the judgment of first appellate authority. 2. The brief facts are that M/s- M. R. Khan Traders (hereinafter referred to as the assessee ) were carrying on business in purchase and sale of empty bottles. So .....

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..... ng Authority the assessee filed an appeal before the Assistant Commissioner (Judicial) who confirmed the assessment order. Thereafter the assessee approached the Sales Tax Tribunal in second appeal. The Sales Tax Tribunal reversed the orders of the lower authorities on the finding that the assessee had made purchases from hawkers and had not collected empty bottles itself which were subjected to t .....

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