1986 (2) TMI 320

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....al, Bench-II, Meerut, relating to assessment year 1980-81. The assessee manufactures and sells chaff-cutter blades, iron wheel rims, etc. Books of account of the assessee were rejected by all the three authorities and best judgment assessment was passed. I have heard counsel for the parties. Sri Bharatji Agarwal, learned counsel appearing on behalf of the assessee, has contended that the Tribunal....

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.... Counsel for the assessee drew my attention to the notification dated 14th November, 1980, published in the Gazette on 15th November, 1980, and entry No. 30 whereof reads as under: "Animal driven vehicle including carts having pneumatic tyre wheels and accessories and attachment and spare parts thereof." A perusal of the said entry indicates that wheels and accessories which are parts of animal ....