JAINENDRA KUMAR RANKA,J. - (1.) Heard finally.
(2.) The instant petitions are directed against order dt 16.5.2008 whereby appeals filed by the petitioner assessee have been dismissed.
(3.) Admit. After hearing learned counsel for the parties, the following questions emerge for consideration :- (i) Whether the Tax Board is justified in holding that 'Potato Chips' are not classifiable as 'Processed Vegetable' under entry 107 of Schedule IV, just because of the fact that branded namkeen (including dried potato chips), are kept outside the purview of entry 131 of the same Schedule, a general entry dealing with sweetmeats and unbranded namkeen? (ii) Whether the Tax Board erred in ignoring the evidence placed on record of the various government bodies and institutions concerned in fruits and vegetable processing sector and deciding the issue merely on the basis of opinion formed by it? ;