1984 (8) TMI 354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Department for the assessment years 1975-76 and 1976-77, against the Tribunal's combined order dated 8.3.1983. The only issue for decision in these revisions is whether the assessee imported brass scrap or made the local purchase from the persons, who turned up to the assessee to sell their old utensils. 2. The case of the assessee is that he never imported the brass scrap, but purchased ....