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TMI Blog2009 (11) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ised is whether notebook produced and sold by the petitioner out of paper locally purchased qualifies for second sale exemption. The assessing officer as well as the first appellate authority and the Tribunal held that even though paper is used for making notebook, notebook is a different product and so much so first sale of the same attracts tax under Entry 106(11) of the First Schedule to the KG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out that the judgment of this Court is rendered without reference to Explanation to Entry 106(11) which was not there in the statute for the relevant year for which the assessment of the party was considered by this Court. Secondly Government Pleader referred to the decision of the Supreme Court in Commr. of Central Excise, Bolput v. Ratan Melting & Wire Industries, 2008 (231) E.L.T. 22 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith standard dimensions same as paper purchased in reams by the petitioner to make notebooks. Making of notebook involves the process of cutting of paper to sizes, stitching and binding the same together, and at the top of it, a cover is attached on which the name of the manufacturer, brand name, etc., are given. In our view even without Explanation to Entry 106(u) a note book is entirely a differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est authority should be after detailed consideration of statutory provision on which clarification is issued. In this case, we notice that clarification is issued in an indifferent manner because decision referred to the therein does not consider the Entry with explanation. We therefore direct the Commissioner to conduct enquiry in the matter and take remedial action and to make good the loss wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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