1996 (6) TMI 317

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....ence under section 44(1) of the M.P. General Sales Tax Act, 1958, at the instance of the assessee and the following questions of law have been referred by the Board of Revenue for answer of this Court: "(1) Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that slitting and cutting of sheets amounted to manufacture and, therefore, the side....

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....ion under clause (iv) of the first proviso to sub-section (1) of section 3 of the said Act?" 2.. The applicant had purchased some steel scrap from M/s. Steel Tubes of India Limited, Dewas. The Additional Sales Tax Officer, Indore, in the course of assessment for the assessment year 1979-80, imposed entry tax in respect of the aforesaid goods. An appeal was preferred by the applicant before the ....

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....y M/s. Steel Tubes of India Ltd., Dewas, and after utilising the major goods according to specification and requirements, certain scraps are sold to the assessee. It is submitted that Steel Tubes of India which utilises these goods and in process of that, they have to do some cutting, etc., for using these goods for their consumption, as scraps are reduced in small piece of the steel and that is b....

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.... in the matter. Recently, this Court at main seat at Jabalpur, has already taken a view that the scrap is not something new which comes out from slitting and cutting of the main steel. In fact, the manufacture in processing necessarily implies that a new product emerges from that process or manufacture. These small scraps relate from the main steel tubes as a scrap cannot be treated to be a new....