2017 (4) TMI 1594

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..... sugar content of 90% in re-analysis. The manufacturing of candies was otherwise not discontinued. In such circumstances, if the Tribunal has proceeded to treat the sugar content at 90% for the fifth sample also, no perversity could be shown. This Court in exercise of revisional jurisdiction is not required to re-appraise facts. Revision disposed off. - SALES/TRADE TAX REVISION No. - 147 of 20 .....

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..... rned Standing Counsel for the revenue submits that the toffees produced by the assessee was not manufactured after 2012, and no fresh sample was available. Submission is that in such circumstances, the order of Tribunal is bad. Sri Nishant Mishra, who appears for the respondent assessee, points out that the order of Tribunal directing fresh chemical analysis of the product has attained finality .....

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