9911796707
TMI Blog1991 (8) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... . 19,300 representing the purchase of tin sheets under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The appeal filed by the assessee-respondent before the Appellate Assistant Commissioner questioning the correctness of the order of the assessing authority to bring the turnover of tin sheets under section 7-A of the Act, failed. However, in the second appeal, the Sales Tax Appellate T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, as all other conditions stand satisfied. 3.. One essential condition which is required to be fulfilled for attracting the provisions of section 7-A of the Act is that the goods purchased should be consumed in the manufacture of other goods for sale or otherwise. The Appellate Assistant Commissioner noticed that tin sheets for Rs. 19,300, charcoal for Rs. 152, lead, etc., for Rs. 7,642 purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a point where commercially it can no longer be regarded as the original commodity and is instead recognised as a new and distinct commercially identifiable article, then undoubtedly a process of manufacture can be said to have taken place during which the original commodity has been consumed in the manufacture of the new commodity. See with advantage the decisions reported in Hindustan Timber D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lime shell and lime powder, which is manufactured by burning the lime shell, are two distinct and separate commodities, and so far as lime shell is concerned, it would attract the provisions of section 7-A of the Act. *Reported as Decan Limeshell Co. v. State of Tamil Nadu in [1992] 87 STC 29 (Mad.). 5.. Considering this position, we are satisfied that the Tribunal fell in error by holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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