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TMI Blog1984 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... II. The dealer-applicant deals in cotton. For the assessment year 1972-73 the dealer disclosed taxable sales of Rs. 1,72,400.53 and tax was determined on this amount. Later on, the assessing authority found that the dealer had purchased unginned cotton (kapas) under form III-A and had sold that cotton after ginning it and removing cotton seeds from it, and this purchase was liable to purchase ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the following questions of law for answer of this Court: "(1) Whether the ginned and unginned cotton constitute one and the same commodity for the purposes of payment of purchase tax on unginned cotton purchased against form 3-Ka? (2) Whether in the facts and circumstances of this case the law laid down by the Supreme Court in State of Punjab v. Chandu Lal Kishori Lal [1970] 25 STC 52 (SC) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Punjab v. Chandu Lal Kishori Lal [1970] 25 STC 52 (SC) and Dehradun Tea Company v. Commissioner of Sales Tax 1980 UPTC 459. I have gone through these decisions and in my opinion, they are all distinguishable. In Chandu Lal Kishori Lal's case [1970] 25 STC 52 (SC) it was observed that ginned and unginned cotton are essentially the same commodity but this view was expressed in view of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e" contained in section 2(e-1) of the Act and held that the kind of processing of tea leaves done by the dealer was not that kind of processing as envisaged in the definition of the term "manufacture" because there was no transformation and emergence of a new and different article, having a distinct name or character or use. Even this view cannot help the dealer in the instant case. The question f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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