1991 (11) TMI 249

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....e sold against form ST-17 for resale. In the years 1979-80, 1980-81, the assessing authority was of the opinion that the benefit in accordance with the notification dated March 23, 1963 read with notification dated February 13, 1976 can be availed of only by a manufacturer and excavation is not manufacturing. Therefore, the tax being payable at first point cannot be shifted to second point on the....

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....not fully literate. The assessee was found to be manufacturer during the assessment years 1975-76, 1976-77, 1977-78 and 197879. It appears that the findings which has been recorded by the assessing authority that the process of excavation does not result in any manufacturing process or the finding recorded by the Tribunal that it is a manufacturing process is without any evidence on record. The re....

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.... have been a finding given by any of the authorities which is completely lacking in the present case and as such the order passed by the Tribunal is quashed and Tribunal is directed to give the finding about the nature of the process undertaken by the assessee as to whether the same will bring the assessee in the category of manufacturer so that the benefit of notification dated March 23, 1963 can....