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of <h1>Tribunal upholds assessee's benefits under CST Act for purchasing raw hides, emphasizing consistent identity over altered nature.</h1> <h3>Assistant Commercial Taxes Officer, Ward I, Circle D, Jaipur Versus MR Trading Company</h3> Assistant Commercial Taxes Officer, Ward I, Circle D, Jaipur Versus MR Trading Company - [1998] 111 STC 313 (Raj[TT]) Issues:1. Interpretation of section 5(3) of the CST Act regarding benefits for purchasing raw hides and skins.2. Determination of whether processing changed the nature of the hides and skins.3. Application of Circular No. SBT/18(495/14) issued by the Ministry of Commerce and Industry in the case.4. Consideration of contemporaneous exposition by administrative authorities in statutory interpretation.Analysis:The judgment dealt with an application for revision against the Rajasthan Sales Tax Tribunal's order allowing the second appeal and setting aside previous tax orders. The key issue revolved around the interpretation of section 5(3) of the CST Act concerning the benefits for purchasing raw hides and skins. The department contended that processing altered the nature of the hides and skins, disqualifying the assessee from benefits under the CST Act. Conversely, the assessee argued that the hides and skins retained their identity post-processing, entitling them to the benefits. The Tribunal referred to Circular No. SBT/18(495/14) issued by the Ministry of Commerce and Industry to support its decision.Furthermore, the Tribunal considered the application of contemporaneous exposition by administrative authorities in interpreting statutory provisions. It cited previous cases such as Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Shiphy International and Sterling Foods v. State of Karnataka to emphasize the relevance of administrative guidance in statutory interpretation. The Tribunal highlighted the lack of convincing arguments from the department's counsel on the factual distinction between the exported commodity and the one sold by the assessee, leading to the dismissal of the revision application.In conclusion, the Tribunal dismissed the application for revision, emphasizing the absence of substantial grounds to overturn the previous decision. The judgment underscored the importance of considering administrative interpretations and factual arguments in tax disputes involving the nature and processing of goods.
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