THE COMMISSIONER Vs. S/S SPARI PLOT LTD.

JUDGEMENT

(1.) The finding returned by the first appellate authority is that TPR and TPRC are nothing else but plastic chips, as such, it attracted liability of tax at the rate of 4%, which has already been paid. Such finding has been affirmed in second appeal by the Tribunal. A perusal of the order goes to show that the nature of product as well as its ingredients had been examined to return such finding. Finding on factual aspects need not be reappraised by this Court in exercise of its revisional jurisdiction.

(2.) Revision is accordingly dismissed.