1991 (8) TMI 319

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..... easons for rejecting the accounts was that the assessee-respondent was alleged to have manufactured polythene lumps out of waste polythene bags and papers but had not maintained production-cum-stock register. The assessing authority also found that the gross profit shown by the assessee was too low. However, the assessing authority opined that the assessee-respondent had used waste plastic bags an .....

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..... r the defects found by the assessing authority would suffice. Second appeal was preferred before the Tamil Nadu Sales Tax Appellate Tribunal (Second Additional Bench), Madras. By an order dated April 2, 1982, the Tribunal upheld the contention of the assessee that assessment under section 7-A of the Act was not justified. It was held that there was no manufacture of a commercially different produc .....

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..... however, arises whether the purchase turnover of waste polythene bags and papers would attract section 7-A of the Act. 3.. The assessee-respondent, as is borne out from the record, purchased waste polythene bags and papers. The same were melted into polythene lump and sold to the users of the material. By melting the waste polythene bags and papers, in our opinion, no commercially different com .....

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