TMI Blog2015 (3) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... any relief to the assessee and has assessed it in the hands of the assessee as a purchase. The Tribunal has discussed the matter. Insofar as this question is concerned, there is no doubt that they may have a practice of making raw material into a certain shape and size but for the given year the quantity has not been assessed and the quantity, which has been referred to by the assessee is not identifiable in that year as a return as it was not found on the books. It has rightly been assessed to tax. The contention of the learned Counsel for the assessee is that concessions were given to the manufacturer are not borne out from the facts and findings of this case. The second issue argued by the assessee is that sum 110 drums were sold empt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant's Gate register? III. Whether the Tribunal was correct in drawing adverse inference on the loose papers found relating lime sludge lifted by the contractor, which was not sale, rather payment was made by the applicant for lifting the same, as the same was poisonous and the same was subject to the control of Explosive Department, and was to be lifted and the applicant had to pay the lifting charge to the contractor? IV. Whether the Tribunal was correct in imposing tax on the empty drums sold by the applicant, whereas the applicant had furnished details of loss in regard to such empty drums sold for an amount of ₹ 1,66,973/- on which 5% tax was deposited ? V. Whether the Tribunal was correct in holding that in the mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer for breaking into appropriate size, this amount of the raw material was not found recorded in the books of the assessee and he has been taxed on it. It is the contention of the learned Counsel for the assessee that in the appeal filed by the manufacturer M/s V.K.Carbide and Gases Private Limited the department reckoned with this fact and did record the fact that some oversized raw material had been sent back to it for breakage and despite this the Tribunal has not given any relief to the assessee and has assessed it in the hands of the assessee as a purchase. The Tribunal has discussed the matter. Insofar as this question is concerned, there is no doubt that they may have a practice of making raw material into a certain shape ..... X X X X Extracts X X X X X X X X Extracts X X X X
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