Prakash Krishna, J. - (1.) This revision is at the instance of Commissioner of Trade Tax against the order dated July 5, 1995 passed by the Tribunal in Second Appeal No. 418 of 1994 for the assessment year 1991-92.
(2.) The opposite party is manufacturer and seller of hand-made glass phials/bottles. The account books of the dealer were rejected by the assessing authority. The dealer-opposite party has purchased the old broken glass pieces for the manufacture of hand-made glass phials. The assessing authority has levied tax on such purchases under Section 3-AAAA of the Act. The Tribunal has set it aside by the order under revision. In the revision following two questions have been framed : "(1) Whether on the facts and in the circumstances as stated above, the Trade Tax Tribunal was legally justified to reduce the taxable turnover of the dealer, despite the fact that incriminating evidences on record indicate otherwise? (2) Whether the Trade Tax Tribunal was legally justified to set aside the tax imposed by the assessing authority on the purchase of old broken glass pieces under Section 3-AAAA of the Act, despite the fact that the old broken glass pieces falls under the category of old discarded or unserviceable, obsolete machinery, stores, or vehicles including waste products..........and is taxable?"
(3.) Heard the learned standing counsel for the department and perused the record. The question No. 1 is basically a question of fact. The learned standing counsel could not point out any error in the order of the Tribunal on this issue. Therefore no interference is called for by this Court on the issue No. 1.;