1996 (4) TMI 451

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....les Tax Act, 1958 (hereinafter referred to as "the Act") at the instance of the assessee and the following question of law has been referred by the Board of Revenue for answer of this Court: "Whether, in the facts and circumstances of this case, the Board of Revenue was justified in determining the market value at Korba of bauxite raised at his own mines at Phutka Pahad and Amarkantak at Rs. 87....

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....ired bauxite by way other than that of purchase. The assessing authority had determined the market value at Rs. 115.74 per tonne and imposed entry tax at 0.5 per cent thereon. Aggrieved against the said order, the assessee approached the appellate authority in appeal and in appeal, the market value was reckoned at Rs. 100 per tonne. Second appeal was preferred and the Board of Revenue determined t....