1982 (8) TMI 211

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..... unal is justified in law in rejecting the petition for enhancement filed by the State in limine on the ground that the said enhancement petition will not lie. The assessee in this case had purchased scrap locally, converted the same into M.S. rods and then sold the same locally. The local sales of M.S. rods were not taxed by the assessing authority following the decision of this Court in Pyarela .....

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..... ly a different product from the finished product, i.e., M.S. rods, the State can levy tax on both scrap as well as rods. Taking note of the decision of the Supreme Court in the above case, the State filed an enhancement petition before the Tribunal, stating that the first sales of M.S. rods in this State should also be taxed. The Tribunal, however, rejected the enhancement petition in limine on th .....

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..... this Court in Deputy Commissioner of Commercial Taxes v. Panayappan Leather Industries [1981] 47 STC 88. A perusal of the said judgment shows that the question that arose here is covered by the said decision. In that case an identical question arose and the Bench to which one of us was a party has held, after referring to the provisions contained in section 36(3)(a)(i) and 36(3)(a)(ii) that in an .....

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