1991 (8) TMI 294

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by the Joint Commissioner in exercise of the suo motu powers of revision under section 34 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter called "the Act". 2.. The taxable turnover of the appellant-assessee was fixed at Rs. 2,64,270. The assessee filed an appeal, inter alia, disputing the purchase turnover under section 7-A of the Act on Rs. 23,447. The said turnover represented the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... found from the record that lime shell which is purchased by the assessee is burnt along with coal. Later on, after the lime shell and the coal have burnt together, coal dust is removed. The resultant product is then converted into lime powder. We are not able to agree with the learned counsel for the appellant that the lime shell and the lime powder which is produced through the aforesaid proces....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s crushed into powder. The goods, thus, consumed in the manufacture of other goods would normally fall within the ambit of section 7-A of the Act. The Joint Commissioner, therefore, rightly held that the lime shell purchased by the assessee from non-dealers which had not suffered tax as contemplated by section 7-A of the Act, had been consumed for the manufacture of lime powder and, therefore, th....