TMI Blog1996 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... UDGMENT At the instance of the Revenue, this court has directed the Income-tax Appellate Tribunal, to refer the following question to this court for its opinion : " Whether, on the facts and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot think that by any stretch of imagination it can be said that dumper can be used as road transport vehicle. Mr. Vidyarthi, however, does not press this reference application. Accordingly, we answe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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