1990 (11) TMI 375

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....f section 5CC of the Rajasthan Sales Tax Act, 1954 and the assessee's application for obtaining form S.T. 17A for the benefits of section 5CC was rejected. The respondent's case was that the respondent purchases yarn, dyes it and gets the work of weaving done on job basis and further sizes the cloth and also performs other processes in relation to the end-product, i.e., dyed and printed cloth. The department's contention was that the essential function of weaving is not performed by the respondent and so there is no manufacture of goods by the respondent and as such no benefit can be claimed by the respondent under section 5CC. The controversy narrows down to this that as to whether all the processes for the manufacture of end-product ar....

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....other processes performed by the assessee is valued at Rs. 13 per metre. It would appear that the major processes are being performed by the assessee in the manufacture of dyed and printed cloth. Shri G.S. Bapna, learned counsel for the petitioner, submitted that the words used in section 5CC are "on sale to or purchase by him of any raw material for the manufacture of goods for sale". The raw material is required to be purchased according to Shri Bapna, for the manufacture of goods. So the entire manufacturing process for goods is required to be performed by the assessee claiming benefit of concessional rate under section 5CC. The relevant portion of section 5CC reads as under: "5CC. Remission of tax on raw material for specified per....