ORDER
Shri G.A. Brahma Deva
1. Shri. Raghu, Adv. appearing for the respondents submitted that the very issue involved has already been considered by the Tribunal as per Order No. 71/2001 dt. 23.1.2001.
2. In this case we find that the party was not granted the benefit solely on the ground that they have affixed the name of ‘KEB’ (Karnataka Electricity Board) on the goods sold to them in terms of the agreement entered into. On an appeal filed by the party the issue has been decided in favour of the assessee following the earlier decisions of the Tribunal.
3. In the facts and circumstances and in view of the decision of the Tribunal in a series of cases, following the same we do not find any substance in the appeal filed by the Department. Accordingly appeal is dismissed.
(Pronounced and Dictated in the Open Court)