2011 (3) TMI 1329

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....r 1985-86 was rejected by the Assistant Commissioner, Zone-V. The aforesaid orders (hereinafter referred to the „impugned orders‟) were passed by the authorities under the following circumstances.   2. The petitioner is a registered partnership registered under the Delhi Sales Act, 1975 as well as the Central Sales Act, 1956. Its business consist of manufacturing of cycle parts in general and "Fork legs" in particular which is carrying on the business under the name and style of M/s Durga Industries. As per the petitioner, it is allowed to purchase the following goods free of tax as per the following entry in column 2 (a) of the C.R.‟s"-   "Welding rod and Iron wire w.e.f. 12.11.1997 "Acids, cutting oil, Gas w.....

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....thority confirmed the orders thereby dismissing the appeal vide orders dated 12th August, 1991. After the dismissal of this appeal, the petitioner approached this court by way of present petition challenging the reassessment order dated 1st June, 1989 in respect of assessment year 1983-84 and order dated 12th August, 1991 in respect of assessment year 1985-86. Perusal of the orders of the Sales Tax authorities below reveled shows that they have relied upon a Division Bench judgment of this court in the case of Commissioner of Sales Tax, New Delhi Vs. Standard Metal Industries, 45 STC 229. On the basis of this judgment, conclusion was drawn that the electrodes and iron chains which are used by the dealer in the process of manufacturer of iro....