1996 (4) TMI 476

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..... icant/assessee and the following question of law has been referred by the Board of Revenue for answer of this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding and had valid material to hold, that purchase of iron and steel by the applicant for use in the construction of staff quarters in the remote areas of the mines was in the course of .....

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..... ant made an application before the Board of Revenue for sending a reference to this Court for answer. The Board of Revenue has referred the aforesaid question of law for answer of this Court. 3.. When the matter came up before this Court, this Court asked for a supplementary statement of the case by order dated January 12, 1988, but it is not clear as to what was the material on the basis of whic .....

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..... ed that this fact had been admitted by the learned counsel for the assessee in the written submission made before the Board of Revenue. In view of this fact, it is clear that the assessee used these purchases of iron and steel in business as equipment and these goods are exigible to entry tax. Hence in this view of the matter, the Board of Revenue has rightly held against the assessee. Therefore, .....

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