HYDERABAD INDUSTRIES LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) AT the instance of the assessee, the Tribunal has referred the following questions of law for determination of this Court:

(2.) THE matter pertains to the assessment year 1988 -89 (wrongly typed as 1989 -90).

(3.) MR . Sanjeev Kaushik, learned State counsel, has not been able to controvert the aforesaid assertions made by the learned Counsel for the assessee and in that situation, it has to be concluded that the jointings cannot be regarded as a part of asbestos sheets and fittings, which are covered under entry 25. Accordingly, the questions of law raised by the assessee are liable to be answered in favour of the assessee and against the Revenue. The reference is answered accordingly.