1996 (7) TMI 517

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee, the Tribunal (Board of Revenue) stated the case and referred the undernoted two questions, categorised as of law, on reference Nos. 41-III of 1987 and 42-III of 1987 against the order dated February 28, 1987 passed by the Tribunal in Appeal Case Nos. 329-PBR of 1985 (State) and 328-III of 1985 (Central) respectively. (a) Whether, on the facts and in the circumstances of the case, the Boar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee deals in metal wires and electric conductors. It was assessed to State and Central tax separately on December 15, 1980. Subsequently, the assessment was reopened under section 19(1) of the M.P. General Sales Tax Act, 1958 and vide two separate orders passed on May 16, 1984 its assessment was revised and penalties were imposed in both the cases. The assessee filed appeals which were rejected. It....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t wire rods and wires rolled, drawn, galvanised, aluminised, tinned or coated such as copper are grouped in one category (xv) of section 14(iv) of the Central Act.   5. Section 2(j) of the Act substituted and deemed to have come into force with effect from April 1, 1959 vide Act No. 10 of 1970, provides that "manufacture includes any process or manner of producing, collecting, extracting, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Lahoty indeed brought to our notice Notifications Nos. I and II issued by the Government of Andhra Pradesh under G.O. Ms. No. 176 dated February 13, 1986 as per which sale of wires was exempted from sales tax starting from April 1, 1976 if the wire rods used by the wire drawing units in the State for the manufacture of wire had been subjected to tax under the State Act. " 7.. It is not cont....