1980 (3) TMI 252

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....ence made by the Sales Tax Appellate Tribunal referring for our answer the following questions of law: "(1) Whether, on the facts and circumstances of the case, the setting aside of the decision to resort to best judgment assessment was proper? (2) Whether or not, on the facts and circumstances of the case, the silver ornaments purchased by the assessee should be treated as bullion and subje....

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....esort could not be taken to the best judgment assessment. 3.. The facts found by the Tribunal so far as the second question is concerned are that the assessee purchased broken ornaments of silver which were not worth being used and were not purchased for use. The ornaments purchased were immediately melted and the melted silver was sent to Bombay for sale. The Tribunal, therefore, held that the....