TMI Blog1988 (8) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... 79-80 and 1980-81 respectively. 2.. During the aforesaid three assessment years the assessee had claimed before the Sales Tax Tribunal that he is entitled to exemption against forms III-B in regard to the purchases made. From a perusal of the impugned order passed by the Sales Tax Tribunal it is apparent that the said forms III-B were not filed before the assessing authority as well as both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is involved in the impugned order passed by the Sales Tax Tribunal holding that corrugated sheets are not paper. 4.. The last submission made by the learned counsel for the assessee is that, at any rate, interest was not payable on the disputed tax on the aforesaid corrugated sheets. I find that the assessee has been disputing all through the liability on the corrugated sheets as stated above a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been recorded by the Tribunal that the said claim of the assessee was not bona fide. In this situation, this part of the impugned order passed by the Sales Tax Tribunal is vitiated in law and is liable to be set aside. 5.. In the result, all the three revisions succeed in part and are allowed. The impugned order passed by the Sales Tax Tribunal dated 3rd October, 1986 is set aside to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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