1999 (10) TMI 599

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....991, 5532 of 1990 - -<br>CST, VAT & Sales Tax<br>BHARUCHA S.P. AND KHARE V.N. AND MOHAPATRA D.P. JJ. V.R. Reddy. Senior Advocate. &nbsp; Praven Kumar, Ms. C.K. Sucharita, K. Ram Kumar, Ms. Santi Narayan, Y. Subba, B. Sridhar and Sunit Muraka (for R. Sasiprabhu). Other Advocates. &nbsp; -------------------------------------------------- &nbsp; The judgment of the Court was delivered by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it was not, the appellants filed the writ petition aforestated. Section 5-B(1) reads thus: "Notwithstanding anything in this Act, every dealer shall pay, in respect of any sale of goods to another dealer for use by the latter as raw material, component part, sub-assembly part, intermediate part, consumables and packing material of any other goods which he intends to manufacture inside the St....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntitled to the concessional rate of tax. The High Court relied upon this Court's judgment in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Thomas Stephen & Co. Ltd. [1988] 69 STC 320 (SC); (1988) 2 SCC 264, to come to the conclusion that the natural gas fell outside the meaning of the word "consumables" in the said provision. 5.. Our attention was drawn to sever....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....namely, "raw material", "component part", "sub-assembly part" and "intermediate part": So read it is clear that the word "consumables" therein refers only to material which is utilised as an input in the manufacturing process but is not identifiable in the final product by reason of the fact that it has got consumed therein. It is for this reason that "consumables" have been expressly referred to ....