Heard learned standing counsel for the State. This revision has been filed by the State under Section 11(1) of the Act for the assessment year 2002-03 against the order of the Tribunal dated 16.6.2006.
The question of law referred to is hereunder: "(i) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in granting exemption of the tax liability on chassis supplied by other parties whereas the chassis was supplied was not tax paid and opposite party dealer was liable to tax on the sale of complete television set ?"
The Tribunal has recorded a finding of fact that the chassis was supplied to the assessee free of cost and therefore, it is not liable to be included in its return. In view of the above finding as recorded by the Tribunal, no question of law arises. This revision is dismissed.
Order Date :- 19.1.2010 AKJ