2013 (7) TMI 866

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....UPTA, J. For the Appellant : K.P. Upadhyay, Chief Standing Counsel, For the Respondent : S.K. Posti JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-These two revision applications are in relation to selfsame assessee for two different assessment years. The facts and circumstances of the case are almost identical and, accordingly, we have taken up for hearing t....

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....t why the exemption shall not be refused to it and why it shall not be assessed as a dealer not entitled to exemption. The assessee represented to the assessing officer that it is utilizing the imported timbers in the manufacture of the items, which the assessee is selling but the manufacturing is not being done at the registered office of the assessee, instead those are being done by the labourer....

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....s not carried out at the registered office of the dealer, could not come to the conclusion that the assessee is selling the timbers without utilizing the same for manufacturing the items the assessee is entitled to deal with. The assessee, though failed against the assessment order before the first appellate authority, but succeeded before the Tribunal. The Tribunal while dealing with the matter p....