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2008 (3) TMI 625 - ALLAHABAD HIGH COURTWhether, on the facts and in the circumstances of the case, the Tribunal is legally justified in validating the initiation of proceeding under section 21? Whether there was any material to justify the initiation of proceeding under section 21 on March 4, 1991? Whether the initiation of proceeding under section 21 was based on any material and inasmuch as in any case, on account of change of opinion? Whether the levy of tax under section 21 on spent earth as unclassified items is based on any relevant material, on account of change of opinion? Whether the spent earth is liable to tax as a mineral or as an unclassified items? Held that:- In the present case as has been held above, "spent bleaching earth" does not remain a mineral as it has lost its originality as excavated and also its physical properties have changed and therefore the view taken by the Tribunal appears to be correct. No question of law as such arises warranting interference in revisional jurisdiction. Revision lacks merit and it is according dismissed.
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