2004 (5) TMI 542

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....95 passed by the Tribunal in Second Appeal No. 418 of 1994 for the assessment year 1991-92. 2.. The opposite party is manufacturer and seller of hand-made glass phials/bottles. The account books of the dealer were rejected by the assessing authority. The dealer-opposite party has purchased the old broken glass pieces for the manufacture of hand-made glass phials. The assessing authority has lev....

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....able?" 3.. Heard the learned standing counsel for the department and perused the record. The question No. 1 is basically a question of fact. The learned standing counsel could not point out any error in the order of the Tribunal on this issue. Therefore no interference is called for by this Court on the issue No. 1. 4.. On the question No. 2 the case of the department is that the dealer i....