1987 (11) TMI 351

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..... Sagar, is a contractor engaged in extraction of boulders. In the assessment proceedings, a question arose as to whether the extraction of boulders amounted to manufacture. The Sales Tax Officer, and the first appellate authority, held that extraction of boulders amounted to manufacture. On an appeal filed by the assessee, non-applicant, the Board of Revenue which is the Tribunal constituted under .....

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..... ase and refer the aforesaid question to this Court for its opinion. A further prayer has been made requiring the Tribunal to refer another question whether the tax liability could have been determined on the basis of the appellant's own statement. 3.. In so far as the second question is concerned, suffice it to say that no prayer having been made before the Tribunal under section 44(1) of the Act .....

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