STATE OF ANDHRA PRADESH Vs. BRIGHT METAL INDUSTRIES

JUDGEMENT

(1.) THE Tribunal has given cogent reasons to hold that the utensils sold in the course of inter -State trade were made out of the raw -material purchased from the registered dealers and the presumption of the revising authority that the raw -material was purchased from the persons other than registered dealers was not correct. The finding of the Tribunal is based on appreciation of facts and material on record. Hence, there is no ground for admission of Tax Revision Case. The Tax Revision Case is dismissed at the stage of admission.