2018 (1) TMI 1349

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..... engaged in mining raising, loading and transporting of gypsum from mines owned by RSMM Ltd. and no manufacture or production of any article or things takes place - Whether subsequent judgment of Hon'ble Supreme Court rendered in case of CIT Vs. Sesa Goa Ltd. (2004 (11) TMI 14 - SUPREME COURT) does amount to an error apparent on the face of record and the learned Tribunal was required to amend/ co .....

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..... Bissa. Judgment / Order 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the assessee. 2. While admitting the appeal, this Court framed following substantial question of law: - (i) Whether in the facts and circumstances of the case, the impugned order dated 27.03.2002, passed by the Tribun .....

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