TaxTMI 
TaxTMI 
1988 (9) TMI 339
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....e, I, therefore, propose to decide these petitions by a common order. Brief facts of the case are that the assessee-petitioners are carrying on the business of manufacture of "goat hair patties" at Jasol, District Barmer. The petitioners purchase "goat hair" and "goat hair strings" (also known in the trade as "jat" and "jat cheen dhaga") from unregistered dealers as well as from registered dealers and pay sales tax at full rate of taxes as applicable. After purchasing this "goat hair" and "goat hair strings", the petitioners convert the "goat hair strings" and "goat hair " into "goat hair patties", by process of sorting of raw goat hair and then by knitting them. The petitioners, thereafter, export the "goat hair patties". According t....
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....reas after this period, i.e., from 3rd March, 1982 onwards, the purchase tax will be charged at the rate of 2 per cent. Against this order of the Tribunal dated 29th September, 1987, the petitioners have preferred these three sales tax revision petitions. No revision petitions have been filed by the department. I have heard Mr. Kothari appearing for the petitioners and Mr. Bhansali for the respondent. It was argued by Mr. Kothari, learned counsel appearing for the petitioner that since the Tribunal has found that sales effected by the assessee are in the course of export and as these findings have not been challenged by the department and, therefore, no tax is chargeable as the tax liability of the petitioner is nil. He has further su....
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.... (for short "the Act" hereinafter) and not by section 5(1) of the Act. The last contention of the counsel for the respondent is that the order in question does not suffer from any infirmity and no question of law involves in the case and as such all these revision petitions under section 15 of the Act are not maintainable. I have gone through the rival submissions made by the learned counsel for the petitioners, Mr. Kothari, as well as by Mr. Bhansali, counsel for the respondent. Since the findings of the Tribunal that the sales effected by the assessees are in the course of export have not been challenged and, therefore, the short point which is to be decided in the present case is whether "goat hair patties" and "goat hair" or "goat ha....
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....obsters after applying this principle observed as under: "It is clear on an application of this test that processed or frozen shrimps, prawns and lobsters are commercially regarded the same commodity as raw shrimps, prawns and lobsters. When raw shrimps, prawns and lobsters are subjected to the process of cutting of heads and tails, peeling, deveining, cleaning and freezing, they do not cease to be shrimps, prawns and lobsters and become another distinct commodity. They are in common parlance known as shrimps, prawns and lobsters. There is no essential difference between raw shrimps, prawns and lobsters and processed or frozen shrimps, prawns and lobsters. The dealer and the consumer regard both as shrimps, prawns and lobsters. The on....
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....istinct and separate product falling under the residuary item. The cotton cord is a bunch of cotton threads and comes into existence by twisting, braiding and inter-twining. In the cord, the main identity of the goods as yam is not lost. The cord is, thus cotton yarn for the purpose of trade and commerce." In view of these judgments for the purpose of determining the question whether the commodities have been subjected to manufacture it has to be seen, whether the commodities after the process is over has retained its original character or identity in commercial or common parlance or not. If the article produced is regarded in the trade by those who deal in it, as distinct in identity from the commodity involved in its manufacture then i....