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TMI Blog1988 (9) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee-petitioners are carrying on the business of manufacture of "goat hair patties" at Jasol, District Barmer. The petitioners purchase "goat hair" and "goat hair strings" (also known in the trade as "jat" and "jat cheen dhaga") from unregistered dealers as well as from registered dealers and pay sales tax at full rate of taxes as applicable. After purchasing this "goat hair" and "goat hair strings", the petitioners convert the "goat hair strings" and "goat hair " into "goat hair patties", by process of sorting of raw goat hair and then by knitting them. The petitioners, thereafter, export the "goat hair patties". According to the petitioners, this is wholly an export item. The petitioners sold the "goat hair patties" through the age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent. Against this order of the Tribunal dated 29th September, 1987, the petitioners have preferred these three sales tax revision petitions. No revision petitions have been filed by the department. I have heard Mr. Kothari appearing for the petitioners and Mr. Bhansali for the respondent. It was argued by Mr. Kothari, learned counsel appearing for the petitioner that since the Tribunal has found that sales effected by the assessee are in the course of export and as these findings have not been challenged by the department and, therefore, no tax is chargeable as the tax liability of the petitioner is nil. He has further submitted that the nature of goods purchased by the petitioner and the goods exported by him is the same and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent is that the order in question does not suffer from any infirmity and no question of law involves in the case and as such all these revision petitions under section 15 of the Act are not maintainable. I have gone through the rival submissions made by the learned counsel for the petitioners, Mr. Kothari, as well as by Mr. Bhansali, counsel for the respondent. Since the findings of the Tribunal that the sales effected by the assessees are in the course of export have not been challenged and, therefore, the short point which is to be decided in the present case is whether "goat hair patties" and "goat hair" or "goat hair strings" are two distinct commodities in common parlance or are they one and the same. If "goat hair patties" i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or frozen shrimps, prawns and lobsters are commercially regarded the same commodity as raw shrimps, prawns and lobsters. When raw shrimps, prawns and lobsters are subjected to the process of cutting of heads and tails, peeling, deveining, cleaning and freezing, they do not cease to be shrimps, prawns and lobsters and become another distinct commodity. They are in common parlance known as shrimps, prawns and lobsters. There is no essential difference between raw shrimps, prawns and lobsters and processed or frozen shrimps, prawns and lobsters. The dealer and the consumer regard both as shrimps, prawns and lobsters. The only difference is that processed shrimps, prawns and lobsters are ready for the table while raw shrimps, prawns and lob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to existence by twisting, braiding and inter-twining. In the cord, the main identity of the goods as yam is not lost. The cord is, thus cotton yarn for the purpose of trade and commerce." In view of these judgments for the purpose of determining the question whether the commodities have been subjected to manufacture it has to be seen, whether the commodities after the process is over has retained its original character or identity in commercial or common parlance or not. If the article produced is regarded in the trade by those who deal in it, as distinct in identity from the commodity involved in its manufacture then it will amount to process of manufacturing but when there is a thing having the same character and identity of both the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strings" which are also known as "jat" and "Jat cheen dhaga" undergoes a change and that changes their identity and, therefore, it commercially can no longer be regarded as the same goods but instead becomes a new and different kind of goods. When they are exported, the "goat hair" and "goat hair strings" lose their original character and identity and become a new commodity. It is thus not correct to say that the process of sorting, cleaning and knitting has not changed the character and identity of the product. In this view of the matter, I am of the view that "goat hair" or "goat hair strings" and "goat hair patties" are two different commodities in common as well as in commercial parlance and a process of manufacturing has taken place. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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