TMI Blog1980 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Whether, on the facts and circumstances of the case, the setting aside of the decision to resort to best judgment assessment was proper? (2) Whether or not, on the facts and circumstances of the case, the silver ornaments purchased by the assessee should be treated as bullion and subjected to tax only at 1/2 per cent and not as silver ornaments for personal wear liable to tax at 1 per cent?" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd question is concerned are that the assessee purchased broken ornaments of silver which were not worth being used and were not purchased for use. The ornaments purchased were immediately melted and the melted silver was sent to Bombay for sale. The Tribunal, therefore, held that the ornaments purchased did not fall within the description of " silver ornaments of personal wear" under entry 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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