Concessional tax notification for copper used in making electric wires and cables upheld on factual findings, with no question of law arising.

The concessional rate under Notification No. P.4 (8) Finance/Group-4/91-110 dated 6/3/1991 applied to copper purchased for manufacturing electric wires and cables, because the notified benefit extended to copper used in producing products made of copper. The factual findings of the Deputy Commissioner (Appeals) and the Tax Board accepted that the copper was so used, and the assessing authority failed to disprove that use. On that record, the matter raised no substantial question of law, and the concession could not be denied.

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Issues: Whether the assessee was entitled to the concessional benefit under Notification No. P.4 (8) Finance/Group-4/91-110 dated 6/3/1991 in respect of copper purchased for manufacturing electric wires and cables, and whether any question of law arose from the findings recorded by the Tax Board.

Analysis: The Notification was read as extending the lower rate to purchase of copper used in manufacturing products made of copper. The assessee had used the purchased copper in manufacturing electric wires and cables, and the assessing authority failed to establish that the copper was not so used. The findings recorded by the Deputy Commissioner (Appeals) and the Tax Board were therefore consistent with the Notification and were factual findings based on the material on record. In such circumstances, no substantial question of law arose from the order of the Tax Board.

Conclusion: The assessee was entitled to the benefit of the Notification, and the revision petition was dismissed.

Ratio Decidendi: Where the factual finding is that the purchased goods were used in manufacturing the notified product, and the revenue fails to disprove such use, no question of law arises and the concessional notification benefit cannot be denied.

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