2006 (1) TMI 577

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..... is directed against the order of the Tribunal dated April 29, 1995 for the assessment year 1985-86, by which Tribunal has set aside the order passed under section 3-B of the Act. Perusal of the order of the Tribunal shows that the dealer/opposite party (hereinafter referred to as "the dealer") was issued recognition certificate for the manufacture of cast iron castings. It appears that .....

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..... chased against form III-B was also used in the manufacturing of cast iron castings and therefore, there was no violation of section 4-B of the Act, inasmuch as declaration form, issued for making the purchases of pig iron, was not false or wrong. Heard learned counsel for the parties. Learned Standing Counsel submitted that cast iron castings which dealer manufactured was treated as agricultural .....

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..... w of the findings recorded by the Tribunal which could not be assailed by the learned Standing Counsel, declaration form issued by the dealer cannot be said to be false or wrong. Merely because the item, which is cast iron castings, is claimed to be agricultural implement and the exemption has been allowed, it cannot be said that the goods have been manufactured in violation of the recognition cer .....

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