2007 (3) TMI 711

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..... ainst the order of Tribunal dated December 29, 2000 relating to the assessment year 1995-96. Dealer/opposite party (hereinafter referred to as "the dealer") was issued recognition certificate for purchase of CI castings to be used in the manufacturing of steel components, automobiles, tractor parts and diesel engine. Recognition certificate was cancelled on the ground that the dealer wa .....

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..... sential that he should himself produce oil from oil seeds with his own machinery in his own premises. If he gets oil-seed crushed into oil through a servant or agent, the law regards him as having done the crushing himself and he will be a manufacturer of linseed oil." Present revision is squarely covered by the aforesaid decision. In the aforesaid case it has been held that it is not necess .....

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