2013 (12) TMI 50

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.... For the Respondent : S. C. ORDER Heard Sri Kunwar Saksena, learned counsel for the assessee/revisionist and Sri U.K.Pandey, Standing Counsel for the respondent/department. The two revisions relates to assessment years 1997-98 and 1998-99. The assessee is carrying on business of buying and selling of arms and ammunitions and is registered under the provisions of Section 8-A of the U....

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....nd arms purchased by it from the licensees. The orders of tribunal dated 11.10.2002 and 19.2.2003 are under challenge in these revisions. The question which has been raised in these revisions is as under: Whether the assessee can be recognized as a manufacturer in respect of used/second hand arms purchased by him from the licensees? Section 2(ee) of the Act defines manufacturer as foll....

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....s to make first sale of the goods in the State after their manufacture. The assessment order dated 30.12.2000 itself recites that the assessee had made purchases of old arms from unregistered persons. It does not state that the purchases have been made from other registered or unregistered dealer. The assessee is said to have supplied the list of the persons/licensees from whom the old arms ....

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....d therein. Since the licensees from whom the assessee purchased old arms are not said to be carrying any of the above activities, the assessee cannot be said to have made purchases from any dealer. The assessee is also not the person or the dealer who made the first sale of goods in the State after their manufacture, inasmuch, he makes the sale after purchase of the old arms from licensees w....