2019 (3) TMI 710

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SRI. A. KUMAR, SRI. IMAM GRIGORIOS KARAT AND SRI. N. KRISHNA PRASAD For The Respondent : SRI V. K SHAMSUDHEEN SR GP ORDER K.Vinod Chandran,J. The questions of law raised in O.T.Rev.No.191/2016 are as follows: A. Whether on the facts and in the circumstances of the case and in law impost of tax on X Ray films purchased and used in diagnostic service and use of consumables purch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e books the nature of the goods itself if doubted and ought not the matter have been remanded to the 1st Appellate authority to consider the same when the 1st Appellate authority has not considered the issue at all. 2. Two revisions are filed since the revisions are from a common order in an appeal filed by the Revenue and by the assessee. The first question is answered in favour of the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd found that the evidence by way of invoices of purchase of capital goods were never produced before the Assessing Officer, the first Appellate Authority or before the Tribunal. 6. In any event, we see that now certain invoices have been produced. We see from the assessment order produced as Annexure-A that one of the invoices referred to therein as item No.13 is invoice No.65, issued by Sabar....