1988 (6) TMI 327

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....rise from a common order of the Sales Tax Appellate Tribunal in a batch of appeals. They are preferred by the assessee against the findings of the Tribunal on questions 1 and 4, referred to hereinafter, whereon the Tribunal held against the assessee. The assessee-petitioner herein, Ferro Alloys Corporation Ltd., is engaged in the manufacture of ferro-manganese. It sold ferro-manganese to MMTC, ....

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.... the meaning of sub-section (1) of section 5 of the Central Sales Tax Act and hence exempt from State sales tax; (2) that ferro-manganese is "manganese" within the meaning of entry 1 in Second Schedule to the A.P. General Sales Tax Act and therefore, cannot be taxed under section 5(1) of the Act as general goods; (3) that a part of the turnover does not represent sale but a loan repaid to another ....

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....tion No. 2. On the fourth question, it held that manganese slag is an entirely different and distinct commodity from manganese ore. In a connected matter in which judgment is pronounced today, i.e., T.R.C. 228 of 87, etc.*, we have held, agreeing with the Tribunal, that ferro-manganese is "manganese" within the meaning of entry 1 in Second Schedule to the A.P. General Sales Tax Act and for that....

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....ection 5(1) of the Central Sales Tax Act. Accordingly, the first question is answered against the petitioner. So far as the fourth question is concerned, it is clear from the judgment of the Tribunal that "manganese slag" is an entirely different product, commercially speaking. In the commercial world, it is treated as a different product from manganese ore or for that matter, from ferromangane....