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2014 (8) TMI 188 - HC - VAT and Sales TaxTax liability - manufacture and sale of frames, glasses and spectacles - Assessee claimed exemption on tax - Held that:- two things are clear that tax is leviable on sale of glasses and frames even if they are sold in the form of spects and second is whether the assessee has paid the tax on such sale is a question of fact and that factual enquiry can be conducted only by the Assessing Authority to find out whether the assessee has paid the tax on glasses and frames which used in the spects and sold by the assessee - The impugned orders of the Tax Board are set aside and the matter is remanded to the Assessing Authority who may hold an enquiry about the tax liability of the petitioner in relation to the commodities sold by the assessee by fixing the glasses in frames and treating the spects themselves as not a new commodity but treating the glasses and frames used in the preparation of the spects as taxable commodity - Following decision of ACTO v. Mehta Opticians [2007 (2) TMI 628 - RAJASTHAN HIGH COURT] - Matter remanded back - Decided in favour of Revenue.
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