1991 (8) TMI 294

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..... vision under section 34 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter called "the Act". 2.. The taxable turnover of the appellant-assessee was fixed at Rs. 2,64,270. The assessee filed an appeal, inter alia, disputing the purchase turnover under section 7-A of the Act on Rs. 23,447. The said turnover represented the purchase of lime shell which was processed into lime powder. The Ap .....

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..... ssessee is burnt along with coal. Later on, after the lime shell and the coal have burnt together, coal dust is removed. The resultant product is then converted into lime powder. We are not able to agree with the learned counsel for the appellant that the lime shell and the lime powder which is produced through the aforesaid process are the same commodities. Lime shell and lime powder are undoub .....

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..... re of other goods would normally fall within the ambit of section 7-A of the Act. The Joint Commissioner, therefore, rightly held that the lime shell purchased by the assessee from non-dealers which had not suffered tax as contemplated by section 7-A of the Act, had been consumed for the manufacture of lime powder and, therefore, the purchase turnover of Rs. 23,447 was required to be brought to .....

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