2009 (2) TMI 789

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....he assessee, the Tribunal has referred the following questions of law for determination of this court: "(i) Whether, in the facts and circumstances of the case, the Tribunal is right in law in holding that jointings fall within entry 25 (asbestos sheets and fittings)? (ii) Whether, in the facts and circumstances of the case, the approach of the Tribunal is sustainable in law by going to dict....

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....5-96 and 1996-97 has granted the benefit to the assessee by holding that the jointings would not fall within entry 25, which deals with asbestos sheets and fittings. The orders passed by the Tribunal in respect of the subsequent years have been reported as Hyderabad Industries Limited, Faridabad v. State of Haryana [2000] STI 333 (P&H) and Hyderabad Industries Limited v. State of Haryana [2006] 27....