9911796707
TMI Blog1988 (12) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, with him), for the appellant. -------------------------------------------------- Appeal by special leave from the judgment and order dated October 26, 1987 of the Allahabad High Court in S.T.R. No. 1066 of 1986. [The judgment of R.K. GULATI, J., of the Allahabad High Court in S.T.R. No. 1066 of 1986 dated October 26, 1987, runs as follows: ] R.K. GULATI, J.-This re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the Revenue filed an appeal before the Sales Tax Tribunal but the said appeal was dismissed. Against this order of the Appellate Tribunal, the Revenue has filed the present revision. It is urged on behalf of the applicant that the assessee was engaged in the manufacture of iron shafts from iron bars, as such shafts are liable to tax. According to the learned counsel, the assessee purchased iro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the Revenue stated that the decision may require reconsideration. Having heard the counsel for the parties, I do not find any reason to take a different view. Nothing was either brought to my notice to demonstrate that a different view is called for. Accordingly, this revision has no merits and is rejected. There shall be no order as to costs. [The Revenue appealed to the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on also requires consideration as to whether there is any possibility of conflict with sections 14 and 15 of the Central Sales Tax Act, 1956. In the aforesaid view of the matter we set aside the order and judgment of the High Court and remand the matter to the High Court for fresh disposal of the matter in accordance with the relevant provisions of law including the aforesaid provisions. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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