2010 (7) TMI 321

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....ta, J.(Oral) The following questions of law have been raised by the appellant in these two appeals:- a) Whether the judgement passed by this Hon'ble Court in ITA Nos. 6 and 7 of 2007 in the matter of M/s D.J.Stone Crusher Vs. CIT is good law in view of the law already laid down by the Hon'ble Supreme Court of India in CST vs. Lal Kunwa Crusher (AIR 2000 (SC) 1161), and Divisional Deputy CST ....

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.... which was not cited before us when we delivered the judgement in M/s D.J.Stone Crusher's case. Furthermore, we have relied upon a latter judgement of the Apex Court in Lucky Minmat Pvt. Ltd. Vs. Commissioner of Income tax, 2000 (245) ITR 830 wherein the Apex Court held as follows:- "The conversion into lime and lime dust or concrete by stone crushers could legitimately be considered to be a ma....