2008 (11) TMI 644

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....s a manufacturer of cycle parts. They have effected local purchase of kerosene, which they claimed, they had used for the manufacture of their goods. The Revenue levied tax under section 7A on the assessee. Aggrieved by the same, the assessee filed an appeal before the Tribunal. The Tribunal held that kerosene was used in the manufacture of end-products and it was not used for the manufactur....

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....17 STC 12 (SC). The learned Special Government Pleader on the other hand submitted that the Tribunal had rightly assessed the tax and the order does not call for any interference. In Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Thomas Stephen & Co. Ltd. [1988] 69 STC 320 (SC), the assessee was a manufacturer of tiles, terra-cotta, wares and ceramics, and he ....

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....hese were used for the manufacture. The Tribunal also held that there was no disposal of the lime shells or the consumed stores which were used up for the maintenance of the factory and kiln and that there was also no consumption of those goods in the manufacture of other goods for sale or otherwise. In this view of the matter the Tribunal held that these items were not taxable under section 5A of....

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.... in which no tax is payable under section 3 or 4, as the case may be, (not being a circumstance in which goods liable to tax under sub-section (2), (2C) or (2C) of section 3 or section 4, were purchased at a point other than the taxable point specified in the First the Fifth, the Eleventh or the Second Schedule) (respectively) and either,- (a) consumes or uses such goods in the manufacture of o....