2000 (8) TMI 6

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.... Tribunal, in the instant case, placed reliance on its earlier judgment in the case of Best Chemical and Lime Stone Industries Pvt. Ltd. and concluded that the facts and circumstances in the present case were similar. It, therefore, followed its earlier judgment. The following question was referred to the High Court for consideration, arising out of the judgment of the Tribunal (see [1997] 226 ITR....

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....as engaged in the business of extracting limestone and its sale either as such or after converting it into lime and lime dust or concrete by stone crushers. Such, the High Court found, were not the facts in the case before it. We have been shown the statements of case in the present matter as also in the matter of Best Chem and Limestone Industries Pvt. Ltd.'s case [1994] 210 ITR 883 (Raj) ....