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TMI Blog2014 (10) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... njali Helekar JUDGEMENT 1. The applicant is aggrieved and dissatisfied with the order passed by the Tribunal on 9th August, 2008 in Rectification Application No.109 of 2007 and the Original Order in Second Appeal No.507 of 2000. 2. It is the case of the applicant that the Tribunal as the last fact finding authority over looked the evidence on record, the clear position of law especially the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the tune of Rs. 74,478/- i.e. on the footing that the food items namely thali is charged separately under the heading thali but without the usual contents thereof. The charge is shown separately for vegetable, farsan and salad. That is how the Assessing Officer proceeded and upheld the issuance of the notice. 5. The matter was carried in appeal to the First Appellate Authority where the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt is very negligible if compared to the total sales value and that is how the first contention has been rejected. 8. In so far as the second contention is concerned, the Tribunal seems to have proceeded on the footing that the argument of the applicant that the sales of vegetables, curd/milk, papad, salad, farsan are separate from the sale of Thali. There is no evidence on record to show that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, we admit this application on the following questions: "(i) Whether on the basis of facts, documents and evidence available on record the Tribunal was justified in concluding that there was artificial bifurcation of sale price of Thali? (ii) Whether the Tribunal was justified in ignoring the facts and circumstances of the case especially the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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