COMMISSIONER OF INCOME TAX Vs. DELICIOUS CASHEW CO.

JUDGEMENT

(1.) AN answer to the following two questions is the expectation in these references :

(2.) WHETHER , on the facts and in the circumstances of the case, and since the assessee had not established that there is a legal liability for purchase tax and also in view of the fact that the assessee had claimed before the sales tax authorities total exemption of purchase tax, the Tribunal is justified in law in allowing the claim for purchase tax -

(3.) IT was this question that was taken up by the assessee before the Tribunal.