1980 (1) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his is an appeal from the order of the Board of Revenue dated 5th August, 1976, in a suo motu revision of the Appellate Assistant Commissioner's order. The assessee purchased scrap metal from hawkers and vendors. These purchases had not suffered tax at any earlier stage. The scrap so purchased was used in the manufacture of ingots. The purchases amounted to Rs. 29,493.38. The assessing authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llate Assistant Commissioner's order to this extent had to be set aside and the order of the assessing authority has to be restored. After hearing the assessee's objections, the Board cancelled the order of the Appellate Assistant Commissioner to the extent that he deleted the assessment of the turnover for Rs. 29,493.38 and restored the assessment to that extent. This order of the Board has now g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessee consumed the goods purchased in the manufacture of other goods for sale or otherwise. Therefore, the short point for consideration is, whether the assessee after purchasing the goods had consumed them in the manufacture of other goods. The learned counsel for the assessee submitted that the scrap was melted and turned into ingots only for the purpose of removing the impurities contained i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 7-A(1). The learned counsel for the assessee relied on a decision of the Kerala High Court in A.B. Ismail v. State of Kerala[1978] 42 S.T.C. 217. In that case, the question before the High Court was whether meat exposed for sale in the market after cutting or slaughtering goats or sheep cannot be said to have been manufactured after consuming the goat or sheep. The High Court held that t....