1993 (9) TMI 335

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....ssessment or passing any other adverse order in pursuance of the impugned notice. It may further be declared that the activities of manufacture of lead rods, ingots, etc., falls within the definition of "manufacture " as defined in section 2(k) of the Act. The petitioner is a manufacturer and seller of lead rods manufactured by it out of lead claimed from scrap of old batteries purchased by it under section 5C of the Act at concessional rate of tax against the prescribed declaration. These purchases were duly allowed by the assessing authority in the original assessment passed under section 10(3) of the Act. However, on change of opinion perhaps on an audit objection the respondent No. 2 reopened the said assessment and disallowed the bene....

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.... the assessee was rejected by the assessing authority but this Court held that once it is mentioned in the registration certificate that it is one of the raw materials for manufacture of the item then such inclusion shall be the conclusive proof and rejection of the claim for purchase on concessional rate of tax is not correct and is unjustified. It is observed as under: "Held, (1) that under section 5C(1) for paying concessional rate of tax on the sale or purchase price of raw material, the following conditions were to be satisfied: (1) The purchaser should be a registered dealer, (2) the purchase should be of raw material, (3) the raw material should be for manufacture of goods in the State and (4) the goods so manufactured should be sol....

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....ertificate of registration of the petitioner (annexure 1), the relevant portion of which reads as under: "3. Scraps of batteries for reclamation of lead, etc." It is further alleged that only a notice has been given and the petitioner can appear before the authority and satisfy the authority about his point of view. Therefore, the matter should not be interfered with at this stage in the extraordinary jurisdiction of this Court. If the petitioner still feels aggrieved by the order of the assessing authority then he has a right of appeal or revision before the authorities. It is true that I would not have interfered in the matter and would have directed the petitioner to seek his remedy before the appropriate authority if he feels aggriev....