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TMI Blog1988 (3) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... l" as contemplated by the provisions of section 14 of the Central Sales Tax Act and as such the said material is exempt from tax. The contention of the department is that "beater" is an item of hardware. I have heard learned counsel for the parties. From a perusal of the impugned order dated 24th January, 1987 passed by the Sales Tax Tribunal it is clear that the Tribunal has elaborately gone th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nze. When metal is forged, its internal make-up changes. It looses its grainy structure and becomes more fibrelike. This fibrelike structure gives the forged articles more strength. Forgings are particularly useful for objects that take heavy wear, such as turbine blades for jet-aircraft engines, propeller shafts for ships and locomotive parts." On the facts of this case it is important to note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the said report that the flat is heated and it goes through 6 forging processes in red hot stage for making the hole. The Tribunal has categorically recorded a finding of fact that in manufacture of beater the assessee does not make "hole" by use of any drill, lathe or grinder but the same is done by only forging process, i.e., heating the metal and forging with dies fitted, in forging pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l suffers from any error of law. On the other hand, the finding recorded by the Sales Tax Tribunal in the present case on the basis of the material on record that "beater" is manufactured by forging process is a finding of fact. In the case of British India Corporation Ltd. v. Commissioner, Sales Tax, U.P. [1987] 66 STC 250 (All.) a Full Bench has taken the view that the finding of fact recorded b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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