2017 (5) TMI 1121

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....d that it would be treated as an un-classified item, requiring tax @ of 12.5%. Aggrieved by such opinion, the revisionist has preferred an appeal before the Tribunal, which too has failed. Thus aggrieved, the assessee is before this Court in the present revision. 2. Before proceeding further, it would be appropriate to notice relevant entry-23, which is as under:- "23. Kumkum, Bindi, Alta & Sindur, roli mahawar, Mehndi leaves and its powder, kajal, surma,hairpins, hairbad, hair clip, (other than that of precious metal), rubber band, safety pin, chutila, bichhia and rakhi; Moona or moti made of glass ( vide Noti. no.-KA.NI-2-67/XI-9(1)/08.... dated 10-01-08 deffective from 1-1-8)" 3. The assessee in its application ha....

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....lies upon a decision of Apex Court in Sonebhadra Fuels Vs. Commissioner of Trade Tax, U.P. reported in 2007 U.P.T.C. 628. 7. I have heard Sri N.C. Gupta, learned counsel for the assessee and learned standing counsel for the State and have perused the materials brought on record. 8. The entry specified in the notification grants exemption under Schedule-1 to Mehndi leaves or powder and not Mehndi itself. Learned counsel for the revisionist does not dispute the factual proposition that the 'Mehndi Cone' is a new product, which comes into being after Mehndi powder is processed by adding oil and chemicals. Once a distinct new entity has come into existence, it cannot be said to be either Mehndi leave or Mehndi powder. 9. Learne....

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....rt in State of Andhra Pradesh Vs. Sri Durga Hardsware Stores (1973) 32 STC 322, a Division Bench of this Court observed that galvanisation is nothing but coating the iron sheet with zinc by an electrical process or some other processes, to prevent it from oxidation. The galvanization improves the utility of the raw material I.e. iron. The judgment of the Division Bench relied upon has no applicability to the facts of the present case inasmuch as what was being considered by the Division Bench was the effect of galvanisation by coating iron sheet with zinc. The product in question remained iron and steel as Galvanisation and Corrugation did not change its nature. 12. In International Institute of Diamond Grading & Research India P. Ltd., ....

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....such activities which bring into existence a new commercial commodity different from the articles on which that activity was carried on, but also such activities which do not necessarily result in bringing into existence an article different from the articles on which such activity was carried on. For example, the activity of ornamenting of goods does not result in manufacturing any goods which are commercially different from the goods which had been subjected to ornamentation, but yet it will amount to manufacture within the meaning of Section 2(e-1) of the UP Trade Tax Act since an artificial meaning of 'manufacture is given in Section 2(e-1). Hence, whether the commercial identity of the goods subjected to the processing, treating or....

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....he Tribunal has correctly held that 'Mehndi Cone' does not fall within the exemption notification issued under Schedule-I. ============= Document 1 66 8. यह कि मेंहदी कोन पाउडर का chemical composition संलग्न है जिसके अनुसार मेंहदी कोन में टरपेन्टाइन आयल 1 से 3%, यूकेलिप्टस आयॉल 0.5 से 2%....

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.... किया जाता है इसके लिए उसमें पानी आदि मिला कर प्रयोग किया जाता है लेकिन मेंहदी कोन को बिना किसी वस्तु को मिलाए प्रयोग कर लिया जाता है लेकिन जब à¤....