1991 (8) TMI 318

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....t-assessee is a manufacturer of tin containers. The assessing authority brought to tax the turnover of Rs. 19,300 representing the purchase of tin sheets under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The appeal filed by the assessee-respondent before the Appellate Assistant Commissioner questioning the correctness of the order of the assessing authority to bring the turnover of ....

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....o have been consumed in the manufacture of tin containers, then section 7-A of the Act would not be attracted, as all other conditions stand satisfied. 3.. One essential condition which is required to be fulfilled for attracting the provisions of section 7-A of the Act is that the goods purchased should be consumed in the manufacture of other goods for sale or otherwise. The Appellate Assistant....

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....mmodity involved in its manufacture. When series of changes take place and those changes take the commodity to a point where commercially it can no longer be regarded as the original commodity and is instead recognised as a new and distinct commercially identifiable article, then undoubtedly a process of manufacture can be said to have taken place during which the original commodity has been consu....

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.... We are fortified in our view by the decision in T.C. No. 735 of 1982 decided on August 7, 1991* holding that lime shell and lime powder, which is manufactured by burning the lime shell, are two distinct and separate commodities, and so far as lime shell is concerned, it would attract the provisions of section 7-A of the Act. *Reported as Decan Limeshell & Co. v. State of Tamil Nadu in [1992] 87 S....