2018 (2) TMI 710

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....pellant Shri H.M. Dixit, Assistant Commissioner (AR) for the respondent Per: Justice Dr. Satish Chandra The present appeal is filed against order-in-appeal No. 354-13-14 dated 26/02/2014. 2.  Heard Shri Sanandan Khairnar and Shri H.M. Dixit, learned representatives of the parties.  3. Both parties have agreed that for the earlier period the issue involved in the present ap....

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....t "20. Dealing with a case under a Sales Tax statutes, i.e. Andhra Pradesh General Sales Tax Act, 1957, this Court held that the word "consumable" takes colour from and must be read in the light of the words that are its neighbours "raw material", "component part", sub-assembly part" and "intermediate part". So read, it is clear that the word "consumables" therein refers only to material ....

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....tion afforded to materials imported by 'export oriented units' and the condition stipulated for eligibility to excise duties, instead of half of the aggregate of duties of customs, that 'raw materials' be domestically procured does not permit the latitude of treating 'consumables' as 'raw materials.' The adjudicating Commissioner has erred in doing so. 12. For the above reasons, we hold t....