Manufacturing input not taxable as waste when broken glass is used as raw material in production.

A dealer's challenge to reduction of taxable turnover failed because the Tribunal's finding was factual and no error was shown. Tax was also held not leviable under section 3-AAAA on old broken glass pieces purchased as input for manufacturing hand-made glass phials and bottles, since the material was not waste or discarded goods in the purchaser's hands. The Tribunal's order was therefore left undisturbed, and the revision failed.

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Issues: (i) Whether the Tribunal was justified in reducing the taxable turnover on the facts and circumstances of the case. (ii) Whether tax could be levied under section 3-AAAA on the purchase of old broken glass pieces treated as old discarded or unserviceable waste products.

Issue (i): The challenge to the reduction of taxable turnover turned essentially on appreciation of facts. No error in the Tribunal's factual conclusion was shown.

Conclusion: The Tribunal's finding on taxable turnover was not interfered with.

Issue (ii): Old broken glass pieces were purchased by the dealer as raw material for manufacturing hand-made glass phials and bottles. For the dealer, the broken glass was not a waste product but an input for manufacture. On that footing, the item did not fall within the category attracting tax under section 3-AAAA.

Conclusion: Tax under section 3-AAAA was not leviable on the purchases of old broken glass pieces.

Final Conclusion: The revision failed, and the order of the Tribunal was left undisturbed.

Ratio Decidendi: A material used as raw material in the purchaser's manufacturing process cannot be assessed as taxable waste or discarded goods merely because it is waste in the seller's hands.

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