1988 (10) TMI 265

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....ed of by this common order. In all these revision petitions, the question raised is whether hoofs and horn meal is a chemical fertilizer or not? The assessing authority on the basis of the circular issued by the Commissioner, Commercial Taxes, dated 23rd June, 1972 taxed them to be a chemical fertilizer. Aggrieved against these assessment orders, appeals were preferred before the appellate auth....

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....i, learned counsel for the respondent-assessee, submitted that it is true that a writ petition is pending but in that writ petition, the primary question is that whether the circular issued by the Commissioner, Commercial Taxes, is within his jurisdiction or not. Therefore, the learned counsel submits that this question has to be examined in these revision petitions only as a finding has been give....

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.... or not. It was open for the department to have agitated this matter while leading a definite evidence to this effect that there was a chemical composition. But in view of the fact that the department has failed to produce any evidence, I think, there is no reason to disturb the finding of fact arrived at by the Tribunal. The next question which arises is whether the Tribunal has rightly fou....