TMI Blog1987 (2) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... 984. The question of law referred by the Tribunal for decision by this Court is the following: "Whether, in the facts and circumstances of the case, rubber hose pipes are not covered by entry No. 63 of the notification dated 29th May, 1967 which reads as under: "All types of sanitary goods and fittings and all types of pipes and pipe fittings"? The dealer claimed that the sale of rubber ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Following that decision relating to the same dealer deciding the same question in dealer's favour, it must be held that the rubber hose pipes are not covered by entry No. 63 of the notification dated 29th May, 1967, and they must fall within the residual entry. Accordingly, the Tribunal was justified in taking this view. Consequently, the revision of the department is dismissed. No order as to cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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