1981 (7) TMI 221

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....his finding. According to him zinc sheets are taxable at the rate of I per cent under entry No. 2 of Notification No. ST-II-333/X-1012-1971 dated 15th November, 1971. This entry reads as follows: "2. (a) Copper, tin, nickel or zinc, or any other alloy containing any of these metals only. (b) Scrap meant for melting and sheets including circles meant for making brasswares and containing only any or all of the aforesaid metals, viz., copper, tin, nickel or zinc." Under entry No. 2(a) copper, zinc or any alloy containing any of these metals is taxable at 1 per cent. This entry obviously refers to the metal itself or any alloy containing any of these metals. The learned Judge (Revisions) appears to me to be right to hold that finished ....

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....he learned counsel submitted that the assessee's business was not dealing in scrap. The assessee manufactured torches and the by-product of scrap was not usable and so it was sold. Till 1st April, 1973, the definition of "sale" did not include such dealings. It was with effect from 1st April, 1973, that the definition of "sale" (sic) was amended and transactions of sales of scrap were included in it. The year in question in the present case was 1972-73, which ended on 31st March, 1973. He further submitted that in any event any additional tax could not be levied by the Sales Tax Officer. He had no jurisdiction to do so. These two points were repelled by the revising authority on the ground that they were not taken at the appellate stage. He....