2008 (7) TMI 907

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....es out of an order passed by the Trade Tax Tribunal on September 28, 1998 in Second Appeal No. 229 of 1998 relevant to the assessment year 1994-95. In the memo of revision the following question of law has been framed: "(i) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to annul the taxation order passed by the Deputy Commissioner (Ex....

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....d on it under section 10B of the Act. After issuing the notice to the assessee the Deputy Commissioner found that the assessment order framed by the assessing officer is illegal and improper in as much as the fact as found in the survey dated August 25, 1994 was not taken into account. The assessment order dated June 25, 1997 was set aside and the matter was restored back to the assessing officer ....

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....ding of goods, the said transaction is liable to be taxed in accordance with law. The learned counsel for the assessee, on the other hand, submits that the findings recorded by the Tribunal are basically findings of fact. Elaborating the argument it was submitted that indisputably the assessee is holder of eligibility certificate, therefore, under section 4A of the Act the turnover of the deale....

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....on who is not a manufacturer is not entitled for eligibility certificate. The eligibility certificate granted in favour of the dealer-opposite party will grant exemption from trade tax only on such goods which were manufactured by the dealer-opposite party and not otherwise. A dealer may be a manufacturer and trader as well. Specified goods manufactured by a manufacturer holding eligibility certif....