1996 (7) TMI 511

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....MAT, J.-When the Tribunal bases its decision on the reported judgment of this Court in Deputy Commissioner of Sales Tax (Law) v. S. Bahuleyan (1992) 1 KTR 137 and also fortified by the decision of the Andhra Pradesh High Court in Rashtriya Ispat Nigam Ltd. v. Commercial Tax Officer [1990] 77 STC 182, it cannot be said in exercise of powers under section 41 of the Kerala General Sales Tax Act, 1963....

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.... that in all 849 cassettes were intended for hire as per the details given below: English 420 Malayalam 254 Hindi 116 Tamil 59   849 There was no record and therefore the assessing authority resorted to estimation of hire charges and took into consideration reported turnover for comparison of the estimate of hire charges. This is only for the narration of fact....

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....fact that the cassettes are given to the customers only for viewing and for that purpose temporary custody is given to the customers and the cassettes are returned after viewing. The two decisions cited hereinbefore and relied upon by the Tribunal in the context of use of the machinery by a contractor and payment of hire charges in regard thereto, leading the court to come to the conclusion that w....

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....sons the T.R.C. stands dismissed. Petition dismissed.   The case is taken up for final hearing. Heard arguments by Mr. A.C. Maitra, learned advocate for the applicants and Mr. M.C. Mukhopadhyay, learned State Representative appearing for the respondents. 2.. This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987, challenging assessment order dated June ....