UNION OF INDIA Vs. INDIAN LEADS PRIVATE LIMITED

JUDGEMENT

(1.) Leave granted.

(2.) This appeal is from the judgment of the division bench of the Bombay High court allowing the writ appeal preferred by the respondent-assessee.

(3.) The question is whether the requirement in clause (a) , viz. , that the metal (lead in this case) should be duty paid has to be read into clause (b) as well. Revenue says, it should be so read. The High court has rejected that contention.