TaxTMI 
TaxTMI 
2011 (12) TMI 466
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....aving been fabricated by Sahibabad unit and the same alone having been transferred from Sahibabad to Murthal where rest of manufacturing unit of tin container was completed and thereafter it was sold by Murthal unit and hence the Tribunal was not justified in treating stock transfer of Sahibabad of semi fabricated tin containers. (2) Whether admittedly the tin container is not complete unless can body is fitted with the bottom assembly as well as top lid assembly and admittedly this process having been completed by Murthal unit in the State of Haryana where bottom manufactured tin container was completed and hence sale of tin container at Murthal unit cannot be treated as inter-State sale of tin container by Sahibabad unit. Even assuming w....
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....casual manner? (6) Whether in any view of the matter the order passed by the assessing authority as well as the Tribunal treating the stock transfer of semi-fabricated body/part of tin container as inter-State sale?" The facts of the case are that the revisionist is a manufacturer of tin caps. The registered office of the assessee is at Delhi and the assessee has a factory at Industrial Area, Sahibabad, Ghaziabad, which is in the State of U.P. The assessee also has another manufacturing unit at Murthal in the State of Haryana and third unit at Barotiwala District Solan in the State of Himachal Pradesh. The assessee is engaged in the manufacture of tin caps through the process of slitting, printing, lacquering, body blank slitting, body ....
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....xamined to see whether or not the goods which were stock transfer were finished goods or not? In reply to the argument made by the learned counsel for the assessee, Sri B.K. Pandey, learned standing counsel has drawn the attention of this court to the orders passed by the two appellate authorities in which it is recorded that the items which were sent from Sahibabad to Murthal were cylinderical body with the top and also bottom of the tin container. He has argued that nothing was left for manufacturing by the assessee and in fact the tin container with bottom covers were completed and finished goods. The only thing which remains to be done was that the cans were to be filled with the product of other manufacturer namely Nestle in this cas....