9911796707
TMI Blog1993 (7) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst T.A. No. 575 of 1990. T.R.C. No. 140 of 1992 is filed against T.A. No. 576 of 1990 and T.R.C. No. 147 of 1992 is filed against T.A. No. 934 of 1990. T.R.C. No. 120 of 1992 relates to the assessment year 1986-87. T.R.C. Nos. 140 and 147 of 1992 relate to the assessment year 1987-88. 2.. The assessees-respondents are engaged in the business of purchasing empty cassettes, recording songs, etc., and selling the recorded cassettes. They claimed that the sale of recorded cassettes is a second sale and so, non-taxable. The claim was disallowed by the assessing authority. The first appellate authority upheld the said finding. The Appellate Tribunal held that empty cassettes and recorded cassettes are not commercially distinct articles and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrectness of the said decision was not challenged before us. So, T.R.C. No. 120 of 1992, revision filed against T.A. No. 575 of 1990 relating to the assessment year 1986-87, is unsustainable. Indeed, in T.R.C. No. 120 of 1992, no separate question assailing the finding of the Tribunal that recorded cassettes are to be assessed as an unclassified item at the general rate of tax for the year 1986-87 is seen formulated. In other words, the finding on that score is not assailed. The common question canvassed does not arise for the year 1986-87 and so, we dismiss T.R.C. No. 120 of 1992. 5.. The common question arises in T.R.C. Nos. 140 and 147 of 1992, for the latter three quarters of the assessment year 1987-88. At the relevant time, entry 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable under entry 191 of the First Schedule to the Act. We accordingly uphold the conclusion of the Tribunal. 6.. We should state that the Appellate Tribunal had unnecessarily embarked upon an enquiry as to whether recording of the cassettes is a manufacturing process which has altered the identity of the empty cassettes. The Tribunal has held that the empty cassettes purchased and the recorded cassettes sold are identical goods. The identity of the original commodity is not lost. They are not commercially distinct articles and the recorded cassettes retain their identity as cassettes. Discussion on that score was unnecessary and uncalled for. We should not be understood as having approved the above reasoning and discussion of the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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