9911796707
TMI Blog1996 (4) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... to as "the Act") at the instance of the assessee and the following question of law has been referred by the Board of Revenue for answer of this Court: "Whether, in the facts and circumstances of this case, the Board of Revenue was justified in determining the market value at Korba of bauxite raised at his own mines at Phutka Pahad and Amarkantak at Rs. 87.50 per tonne which was brought into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The assessing authority had determined the market value at Rs. 115.74 per tonne and imposed entry tax at 0.5 per cent thereon. Aggrieved against the said order, the assessee approached the appellate authority in appeal and in appeal, the market value was reckoned at Rs. 100 per tonne. Second appeal was preferred and the Board of Revenue determined the same at Rs. 87.50 per tonne. According to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the market value-cum-sale price at Rs. 87.50 per metric tonne by including the transportation charge in it. Similar question came up before this Court between the same parties and this Court in M.C.C. No. 463 of 1987 (Bharat Aluminium Co. v. Commissioner of Sales Tax), decided on January 5, 1996, answered that question in favour of the assessee and against the revenue by holding that the transport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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