2003 (7) TMI 675

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....akhpur, directing the assessing officer to amend the recognition certificate granted to dealer on April 24, 1990 and include therein polythene/ endothene granules and H.N./H.D.P.E. granules. 2.. The opposite party is a registered dealer and carrying on the business of manufacture and sales of laminated jute bags. The recognition certificate for purchase of raw material at concessional rate was ....

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....ere is no dispute that the dealer-opposite party is manufacturer of laminated jute bags. In laminated jute bags polythene sheets are also used. The Tribunal has recorded finding that if the dealer manufactures polythene himself or get it manufactured by someone else and the polythene is used in the laminated jute bags, then certainly granules are raw material for the manufacture of laminated jute ....