2012 (10) TMI 30

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..... stretch of imagination can be termed as additional principal products, by-products and waste products and therefore, the assessee is not entitled to exemption of benefit under the notification. The exemption Notification requires to be strictly construed and it is only when the assessee falls under that Notification, liberal construction should be placed - appeals are dismissed. - 1942-1943 of 2012 , 1945 of 2012 - - - Dated:- 8-2-2012 - H.L. Dattu and Anil R. Dave, JJ. REPRESENTED BY : S/Shri Jaydeep Majumdar, Ms. Saimina Shekh and Chiraranjan Addey, Advocates, for the Appellant. S/Shri Pramod Swarup, Sr. Advocate, C.D. Singh, Sunny Chaudhary, B.S. Banthia and Vikas Upadhyay, Advocates, for the Respondent. [Order]. Le .....

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..... aste products as also the additional raw-material consumed or used or incidental goods used in manufacture and the packing material used in the packing of such products after such modernisation or diversification for the unexpired period of eligibility. 5. Clause 5 of the notification envisages that if a dealer availing of the facility of exemption from payment of tax under this notification in respect of a new industrial unit established by him undertakes modernization or diversification in such industrial unit during the period of its eligibility, the dealer shall be eligible to avail of the aforesaid facility in respect of the additional principal products, by-products and waste products as also the additional raw material consumed or .....

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..... d to take benefit of the exemption from payment of the sales tax under the said Notification. As we have already noticed Clause 5 of Chapter-1 of the said Notification which specifically states that products, by-products and the waste products, if they are manufactured by an assessee along with the principal products, then only he will be entitled to take the benefit of the exemption Notification. The products, that the assessee is manufacturing after diversification, by no stretch of imagination can be termed as additional principal products, by-products and waste products and therefore, the assessee is not entitled to exemption of benefit under the notification. The exemption Notification requires to be strictly construed and it is only w .....

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