COMMISSIONER OF TRADE TAX Vs. JYOTI GLASS WORKS

JUDGEMENT

(1.) This revision is at the instance of Commissioner of Trade Tax against the order dated July 5, 1995 passed by the Tribunal in Second Appeal No. 418 of 1994 for the assessment year 1991-92.

(2.) The opposite party is manufacturer and seller of hand-made glass phials/bottles. The account books of the dealer were rejected by the assessing authority. The dealer-opposite party has purchased the old broken glass pieces for the manufacture of hand-made glass phials. The assessing authority has levied tax on such purchases under Section 3-AAAA of the Act. The Tribunal has set it aside by the order under revision. In the revision following two questions have been framed :

(3.) Heard the learned standing counsel for the department and perused the record. The question No. 1 is basically a question of fact. The learned standing counsel could not point out any error in the order of the Tribunal on this issue. Therefore no interference is called for by this Court on the issue No. 1.