1983 (4) TMI 52

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....authority which has affirmed the order of the Appellate Collector. 2. The petitioner was posted abroad and as usual when a person comes back he brings certain necessary electronic gadgets which are not so easily available in this country. So he brought with him amongst others (1) T.V. (2) Video, (3) music system and (4) Kenwood Chef with which we are concerned. 3. The plea of the petitioner ....

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....at both the music system and video had been purchased and used a year earlier to the period. In support of purchase of T.V., V.C.R. and music system receipts of 10th April, 1981 were produced. The petitioner had also produced repair receipts of August, 1981 with regard to Video and the music system as mentioned above. The Appellate Collector accepted the contention of the petitioner with regard to....

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....deo and music system to have been repaired. The Appellate Collector had accepted and given concession with regard to video which meant that he accepted the genuineness of the receipt of 19th August, 1981 as well the purchase receipt of 10th April, 1981 which includes both the video and music system. In that view there was no justification to make any exception by not giving the same concession to ....