TMI Blog1993 (10) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to as the Act only). 2.. After hearing the parties, in order to resolve the true legal issue as emerging from the order of the Tribunal, we have reframed the question, which is as follows: Whether in the facts and circumstances of the case, the Tribunal was justified in holding that the applicant was liable to pay special tax on the sales of fertilizers which it has purchased from M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner had failed to produce declaration in form IX-C as prescribed under the Act, the said stock of fertilizer has been subjected to special tax twice over. 4.. The claim of the assessee for allowing deduction on the turnover of the stock of fertilizer has been rejected merely on the ground that production of declaration form IX-C is a mandatory pre-requisite for entertainment of such a claim. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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