9911796707
TMI Blog1988 (11) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... but without any result. Aggrieved against the order of the appellate authority he approached the Tribunal and the Tribunal after examining the matter in detail found that sizing of the yarn involves a processing and that is included in the definition of "manufacture" under section 2(k) of the Act. The Tribunal held that since there is entry in the registration certificate that the gum, starch and cellulose derivatives are necessary ingredients for manufacturing of the sized yarn, therefore, the assessee is entitled to the benefit of concessional rate of tax under section 5C(1) of the Act and he is not liable to pay a penalty under section 5C(1) of the Act, hence penalty was set aside. Aggrieved against the order of the Tribunal these three revision petitions have been filed by the State. Mr. Bhansali, learned counsel for the department, has submitted that in fact the Tribunal has not perused the registration certificate and in the registration certificate the names of the items for manufacturing do not find mention, therefore, learned counsel submits that as the manufacturing items on which the assessee has claimed at concessional rate under section 5C(1) have not been mentioned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r: To, The Commercial Taxes Officer, ..............Circle. I..............Proprietor/Manager/Partner/Director of the business known as..............Officer-in-charge of the business of buying, selling or supplying goods carried on by the Central Government/State Government of..............in the..............Department whose only place of business/Head Office in Rajasthan is situated at..............Town/Village..............Post Office.............. Tehsil..............District..............hereby apply on behalf of the said business for a Certificate of Registration under the Rajasthan Sales Tax Act, 1954, desire to be registered voluntarily under section 6A/6B of the Act. *** The business is Wholly Mainly Partly Partly Partly **2. The name and address of the proprietor/the names and addresses of the partners of the business/of all persons having any interest in the business together with their age, father's name, permanent home address are as follows (to be filled in if the applicant is not a company incorporated under the Indian Companies Act, 1956, or under any other law): ---------------------------------------------------------------------------- Name Addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de or commerce. *10. I/We am/are not registered under the Central Sales Tax Act, 1956. I/We hold Registration Certificate No................issued by the Commercial Taxes Officer................Circle................ 11.. The following goods or classes of goods are ordinarily purchased by me/us for use as raw materials in the manufacture of goods for sale. 12.. I/We manufacture and/or produce for sale the following classes of goods: (1) (2) (3) *13. I deal or intend/do not intend to deal in the following goods exempted under section 4(2). *14. I/We intend/do not intend importing goods direct from overseas. 15.. I/We enclose a treasury receipt for Rs. 10 as fee. Declaration 16.. I/We shall start selling goods manufactured by me/us within ................months................years from the date of this application. 17.. I/We hereby declare that the value of goods intended to be manufactured by me/us for sale shall exceed rupees ten thousand a year. 18.. I/We have................(No.) additional place of businesses) and warehouses) at the address given below and have no other warehouses or place of business: Additional Place of business Warehouses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent Act includes processing also. The process has been defined in the Webster's Third New International Dictionary and reads as under: "Process: to subject to a particular method, system or technique of preparation, handling or other treatment designed to effect a particular result; put through a special process as........" So, in the wider context of the definition the manufacture includes the processing also. Mr. Mehta, learned counsel for the respondent, has also produced before me the extract from a book "'sizing' materials, method, machines". This is a publication of the textile trade process. In this, chapter 7 under the heading of the "Adhesives-3, starch, gum and cellulose derivatives", it has been observed as under: "It has been seen that natural materials like starch, gum and other polysaccharides like TKP, proteins and pectins are some of the oldest adhesives used. However, no single natural adhesive has ideal properties." From this it appears that for sizing the yarn, materials like starch, gum and cellulose are required. The Tribunal, however, has observed that all these manufacturing items have been mentioned in the registration certificate but that is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
