2025 (8) TMI 890

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....hri Aditya Pandey, learned counsel for the opposite party. 2. Since the similar issue is involved in both the aforesaid revisions, the same are being decided together by this common judgment. 3. For the convenience, the facts of STRE No.225/2022 are being delineated here: 4. By means of this revision, the revisionist has challenged the order dated 04.03.2022 passed by the Commercial Tax Tribunal, Muzaffarnagar Bench, Muzaffarnagar in Appeal No.19/2022 for the F.Y. 2016-17, under Section 9(4). 5. The present revision was admitted by this Court vide its order dated 06.07.2022 on the questions of law as framed in the memo of revision. 6. Shri R.S. Pandey, learned A.C.S.C. submits that the opposite party has shown the purchase of....

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....ty come into shape. 11. He further submits that the cutting of H.R. Coils into small specific sizes do not amount to manufacturing of a new or different or a distinguished article having distinguisabhle name, and character emerges beyond the process. 12. He further submits that the aforesaid judgments have been confirmed. 13. After hearing the parties, the Court has perused the records. 14. Learned A.C.S.C. has not disputed that the H.R. Coils were purchased, which is exempted from payment of entry tax under the relevant notification. 15. Further, the record shows that the H.R. Coils was purchased and the same was sent for job work having cut the same into specific sizes, which alleged by the State of U.P. that it is a differ....

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....ns. It is the settled position of law that quasi judicial functions cannot be controlled by eхесutive actions by issuing circulars. It is totally impermissible. According to the spirit of Section 37B circulars or directions can be issued in order to achieve the object of uniformity and to avoid discrimination. Such circulars bind the officers only when they act in their administrative capacity. It must be clearly understood that the Board's circulars instructions or directions cannot in any man-ner interfere with quasi judicial powers of the Assessing Officers. Officials exercising quasi judicial powers must ignore any circular or direction interfering with their quasi judicial functions. ........ 96.....

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....ime the previous Circular dated 7th September, 2001 held the field. That Circular was applied for the past period. That Circular essentially proceeded on the basis of interpretation of the tariff items and not on examination of the entire process undertaken by the assessee's. In these cases also show cause notice clearly indicates that the matter has proceeded before the Adjudicating Authority not on examination of the process undertaken by the assessee but on the basis of interpretation of the tariff items. In the show cause notice there is no allegation that the above process of die-punching amounts to manufacture, hence we are not inclined to remit the matter to the Adjudicating Authority. As stated above, the Circular dated 7th....