1995 (11) TMI 425

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....red by the Tribunal for answer of this Court, which read as under: "(1) Whether under the facts and circumstances of the case, the assessee is liable to entry tax for the lime stone extracted and transported from his own mines situated in a local area other than the one in which the plant of the assessee is situated though both fall under the factory area of the assessee? (2) Whether under the f....

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....oner of Sales Tax. 3.. Aggrieved by the order of the Deputy Commissioner on the question under reference, the assessee preferred second appeal before the Tribunal and the Tribunal by its order dated April 29, 1986, affirmed the order. 4.. In fact, both the local areas, i.e., the mine area as well as the plant, fall within the premises of the factory. The limestones are extracted from the company....