1973 (8) TMI 141

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....e chips. In the assessment year 1965-66, which is the year in dispute, the assessee contended that marble chips were marble goods and, as such, were exempt from tax. This contention was not accepted by the Sales Tax Officer, but was accepted on appeal by the appellate authority, as also by the Judge (Revisions). The Commissioner is aggrieved and at his instance the Additional Judge (Revisions), Sa....

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....d or made out of marble. It is true that most of the goods mentioned in the notification are those manufactured by small-scale industries, but it cannot be held that the notification applies only to goods manufactured by small-scale industries. Indeed, such a point was never raised on behalf of the department before the revising authority and, as such, he has not dealt with it. All that we have to....