9911796707
TMI Blog1997 (9) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... retofore, to establish that the goods that he sold, namely, super enamelled copper wire, was a component part of a transformer, which was what the purchasing dealer would use the super enamelled copper wire for. In that situation, we have declined to peruse the material produced by learned counsel for the assessee at the Bar to show that transformers are electrical goods, which are goods mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (2), the tax payable by a dealer in respect of any sale of the goods mentioned in the First Schedule by such dealer to another for use by the latter as component part of any other goods mentioned in the said Schedule, which he intends to manufacture inside the State for sale, shall be at the rate of only one per cent on the taxable turnover relating to such sale: Provided that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not lost by separation." It is the contention of the assessee that once he has produced the declaration referred to in the first proviso above, he is entitled to be taxed only at the rate of one per cent on the taxable turnover relating to such sale, without anything more; in other words, that he does not have to establish that the goods sold are capable of being used as the component parts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. The assessee has not chosen, at any time heretofore, to establish that the goods that he sold, namely, super enamelled copper wire, was a component part of a transformer, which was what the purchasing dealer would use the super enamelled copper wire for. In that situation, we have declined to peruse the material produced by learned counsel for the assessee at the Bar to show that transformers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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