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TMI Blog2013 (7) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Upadhyay, Chief Standing Counsel, For the Respondent : S.K. Posti JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-These two revision applications are in relation to selfsame assessee for two different assessment years. The facts and circumstances of the case are almost identical and, accordingly, we have taken up for hearing these two revision applications together. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to it and why it shall not be assessed as a dealer not entitled to exemption. The assessee represented to the assessing officer that it is utilizing the imported timbers in the manufacture of the items, which the assessee is selling but the manufacturing is not being done at the registered office of the assessee, instead those are being done by the labourers on piece rate basis. Inasmuch as, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the dealer, could not come to the conclusion that the assessee is selling the timbers without utilizing the same for manufacturing the items the assessee is entitled to deal with. The assessee, though failed against the assessment order before the first appellate authority, but succeeded before the Tribunal. The Tribunal while dealing with the matter posed certain questions, which according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng those items, which are being dealt with by the assessee, instead the imported timbers have been sold as such. The fact remains, as aforesaid, in order to come to the said conclusion, it was obligatory on the part of the assessing officer to ascertain, whether, in law or on the basis of the grant, the assessee was required to convert the imported timbers at his registered address into the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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