1980 (9) TMI 264

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....o revise the order of the Sales Tax Appellate Tribunal, Madras, dated 25th January, 1978. For the assessment year 1975-76, the petitioners returned a total and taxable turnover of Rs. 1,08,29,979 and Rs. 1,03,46,238 respectively. The joint Commercial Tax Officer included the purchase turnover of old jewels and determined the taxable turnover at Rs. 1,48,04,673 and levied tax on the purchase turnov....

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....leviable on the seller under section 3 or 4 or 5 of the Act. The bullion purchased by the appellants have been melted and (they have) gone into the manufacture of new jewels. Therefore, the appellants are liable to tax on the purchase turnover of bullion under section 7-A of the Act and the authorities have rightly assessed the turnover to tax. The assessment is therefore confirmed. It is the c....

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....cle which had been manufactured, it still continued to be gold jewellery. According to the learned counsel as per the judgment of the Supreme Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers [1980] 46 STC 63 (SC), which dealt with section 5A(1)(a) to the Kerala General Sales Tax Act, 1963, corresponding to section 7-A(1)(a) of the Tamil Nadu ....

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....or a gold jewel, what exactly is the article or the form of gold jewellery that will be supplied to him? The only answer the learned counsel gave was that there will be a further question from the seller as to what form or type of jewellery he wanted and afterwards, he will have to specify a particular form of jewellery which could be offered by the seller. We are mentioning this merely for the....