- (1.) S. L. SARAF, J. M/s. Modi Paun Limited is manufacturing and selling the polyester yam. The coal is used in the factory of the said company and the wastage of the said coal known as cinder is sold in the market by the said company. The assessing authority assessed the cinder ash and imposed tax at the rate of 8 per cent considering cinder as unclassified item whereas the assessee-opposite party had admitted the tax liability at the rate of 4 per cent on the ground that cinder ash was nothing but coal. The Deputy Commissioner (Appeals) had allowed the appeal by holding that cinder ash was a coal, as such, the same was liable to tax at the rate of 4 per cent only. The department preferred an appeal before the Tax Tribunal which also confirmed the order passed by the Deputy Commissioner (Appeals) holding that the cinder ash as sold by the assessee has sufficient amount of burning capacity and the same may be treated as low quality coal. The cinder ash may be used in small workshops as coal. Further Tribunal has held that a certificate from recognized institute was also submitted by the assessee showing that the cinder ash contained 37. 59 per cent burning capacity, hence, cinder ash is to be considered as low quality coal. The aforesaid finding made by the Tribunal is a finding of facts, as such, I find no material to interfere with the finding of facts made by the Tribunal which is final fact-finding body.
(2.) IN that view of the matter, the revision application stands dismissed. There will be no order as to costs. Application dismissed. .;