2014 (7) TMI 360

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.... and insulated copper wire. For the purpose of manufacturing super enameled copper wire and insulated copper wire, it bought raw material (copper) on concessional rate at 1.5 per cent as per notification dated March 6, 1991. The notification dated March 6, 1991 granted an exemption from the sale of any product of copper to the extent to which the rate of tax in respect thereof exceeds 1.5 per cent on the conditions, namely, (1) such copper is used as raw material in the manufacture of any other products of copper within the State of Rajasthan; (2) that such manufactured products of copper is sold within the State or in the course of inter-State trade or commerce; and (3) that such manufacturer shall issue a declaration to this effect in for....

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....the exemption could not be claimed by the assessee. In order to buttress this contention, the learned counsel has relied upon the cases of State of Madhya Bharat (Now State of Madhya Pradesh) v. Hiralal [1966] 17 STC 313 (SC); AIR 1966 SC 1546 and A. Nagaraju Bros. v. State of Andhra Pradesh [1994] 95 STC 1 (SC); [1994] Supp (3) SCC 122. On the other hand, Mr. Sanjeev Johari, the learned counsel for the respondent-assessee, has contended that according to the notification, the requirement is that copper should be used as a raw material and the product, after the process of manufacturing, should be a "product of copper". In the present case, admittedly, the assessee bought copper wires and converted them into enameled and insulated wires. E....