2011 (10) TMI 778

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....: C.S.C. ORDER Heard Sri Sudeep Seth learned counsel for the revisionist and the learned Standing Counsel for the opposite party. Counsel for the petitioner has argued very passionately for sometime. He has raised a legal question which has been formulated as a question of law on page 12 of the revision. Other questions of law are related. The sole question boils down to the interpretation of S....

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....esenting'. Learned Standing Counsel on behalf of opposite parties has stated that the revisionist cannot escape liability of tax on the goods which are not the integral part of the cylinder. He says that regulators, valves, blue die, P.P. Caps etc. are purchased and sold separately and they should be charged separately. In short he says that benefit of 'Form-C' can not accrue to the r....