2008 (8) TMI 845

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....vember 27, 1999 passed by the Trade Tax Tribunal, Varanasi, in Second Appeal No. 175 of 1996 for the assessment year 1990-91 and in Second Appeal No. 657 of 1996 for the assessment year 1991-92. Raising a short controversy the present revisions have been filed by the Department. The dealer-opposite party carries on the business of manufacture and sale of S.S.F. coal (smokeless coal) and tarcoal....

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....ct exempt from tax despite the under-sized coal was shorted out before the process of manufacturing which is clear from survey dated August 19, 1992? (b) Whether the Trade Tax Tribunal is legally justified to accept the account books of the dealer despite from the facts found on the survey dated November 4, 1989 and road checking dated August 28, 1993 it is clear that the dealer has sold coal with....

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....ier assessment years. In the earlier order, the Tribunal has noticed the manufacturing process of SSF coal. It has noted that in the manufacture of SSF coal four stages are involved. The coal as such is put on holding conveyor belt. The second process is crushing of the coal. In the third process the coal filtered and screening. After screening and processing, the under-sized coal and broken coal ....