STATE OF TAMIL NADU Vs. PRAKASH JEWELLERY COIMBATORE

JUDGEMENT

(1.) The Revenue is on revisions as against the common order passed by the Tribunal in the Assessee's appeal as well as in the appeal filed by the Revenue. T.C.(R). 550 of 2006 is admitted on the following substantial question of law:

(2.) T.C.(R). No. 572 of 2006 is admitted on the following substantial question of law:

(3.) The Assessee herein is in the business of carrying on job work in jewellery items. The nature of the activity of the Assessee as a job work was accepted by the Revenue while passing assessment for the assessment years 1995-96 and 1997-98. The present assessment year before us is relating to 1996-97.