LAWS(ALL)-1983-7-15

HIND LAMPS LIMITED Vs. COMMISSIONER OF SALES TAX

Decided On July 27, 1983
HIND LAMPS LIMITED Appellant
V/S
COMMISSIONER OF SALES TAX Respondents

JUDGEMENT

(1.) This is a revision by the assessee and pertains to the assessment year 1974-75.

(2.) The assessee is a manufacturer of bulbs, etc. There are only two disputes in the case.

(3.) I will take up the first question first.