2010 (10) TMI 124

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....Harish Chandra, Sr, Advocate, Ms. Binu Tamta and B. Krishna Prasad, Advocates, for the Appellant. S/Shri Ajay Aggarwal and Rajan Narain, Advocates, for the Respondent. [Order]. - Heard the learned counsel appearing for the parties. 2. Counsel appearing for the parties have taken us through the judgment and order of the Tribunal. The Tribunal in its impugned judgment and order dat....

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....urt as follows : "........other point is whether the assessee can be said to manufacture "acid sludge" and "cotton waste" respectively. It is suggested for the State that the assessees are purchasing acid and cotton for the manufacture of kerosene and yarn/cloth respectively and it is ludicrous to suggest that the assessees are purchasing sulphuric acid and cotton for manufacturing acid sludge ....

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....tated that the aforesaid decision has no relevance to the facts of the present case and in support of his contention, he sought to rely upon the decision of this Court in Krishi Utpadan Mandi Samiti, Kanpur and Others v. Ganga Dal Mill & Co. and Others reported in (1984) 4 SCC 516. He has specifically referred to paragraph 18 of the said judgment and particularly to the following observations : ....

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.... decision in the case of Bharat Petroleum was rendered in the context of Bombay Sales Tax Act, which provision was corresponding to Section 2(f) of Central Excises and Salt Act, 1944. Therefore, the decision of the Supreme Court in Bharat Petroleum Corpn. Ltd. prima facie appears to have some relevance to the facts of this case. 6. At this stage, the counsel appearing for the respondent s....