2002 (6) TMI 582

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....question for consideration in this case is whether the nickel catalyst is used as raw material in the manufacture of soaps. The petitioner is the manufacturer of nickel catalyst. According to the petitioner, the sale of nickel catalyst was fully to M/s. Kerala Soaps and Oils Limited, Kozhikode which was a company fully owned by the Government of Kerala. The purchasing company represented to the pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....atalyst. 2.. The petitioner filed an appeal, which was dismissed. Then it filed a second appeal before the Tribunal. The Tribunal also dismissed the appeal. It is against that the present revision is filed. 3.. The view of the assessing authority is that even though the nickel is a catalyst, it cannot be said to be a raw material. Nickel causes some organic compounds to combine with hydrogen to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f section 5(3) of the Kerala General Sales Tax Act, 1963. 4.. The decision of the Supreme Court in Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd. [1990] 77 STC 282, gives some guidelines as to what is the meaning of the word "material". At page 289, of the above decision, the Supreme Court observed thus: "The ingredients used in the chemical technology of manufacture of any e....