9911796707
TMI Blog1996 (2) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... h and such items as are included in any other notification issued under the Act. Sale to Consumer 8 per cent." The case of the petitioner is that it has been purchasing old PVC shoes and chappals from various kabaris, hawkers, etc., which are converted into granules, which, in turn, is used as raw material for the manufactures of PVC footwears and chappals by the petitioner. It is contended that the old chappals purchased from kabaris, hawkers, etc., do not constitute "waste products" in the case of the petitioner and, therefore, the entry 32 cannot be pressed into service by the respondent to assess the petitioner on the purchases of old PVC shoes and chappals. It is also contended that the sales of old PVC shoes and chappals are taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above dictionaries, it appears, that waste product is a product that has gone waste in the manufacturing process or in other words what becomes waste for the manufacturer during the manufacturing process. In the case at hand, the petitioner is engaged in the manufacture of footwears and chappals. The old PVC shoes and chappals purchased by the petitioner from the kabaris, hawkers, etc., are not the waste product of the petitioner, but they have been purchased by the petitioner from the kabaris, who in turn might have purchased them from the consumer or from elsewhere. Therefore, in no case the old PVC shoes and chappals purchased by the petitioner can be said to be the waste products of the petitioner and, therefore, the purchases thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es observed as follows: "Since the said products were of non-functional value and unuseful for the manufacturers and were also sold as such by the said manufacturers to the assessee I have no doubt left in my mind to hold that the goods involved in the present controversy and purchased by the assessee squarely fall within the meaning of the words old, discarded or unserviceable waste products." (Emphasis supplied). From the above observations, it clearly appears that the learned single Judge took the view on the premises that the purchases of rope cuttings, old jute rope cuttings and jute cuttings, etc., were waste products and they were sold to Tribeni Tissues Ltd. (the petitioner) for being used as raw material in the manufacturing of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application to the Commissioner. Sub-section (5) of section 35 further states that except as provided in sub-section (3), a decision given by the Commissioner under this section shall, subject to the provisions of sections 10 and 11 be final and binding on the applicant, the assessing authority and the appellate authority. Relying on it, Sri Bharatji Agarwal, learned counsel for the petitioner, states that unless the order Here italicised. passed by the Commissioner under section 35 is set aside in appeal or otherwise, that would remain in force and would continue to be binding on the assessing authority and, therefore, the impugned notices contrary to the order of the Commissioner passed under section 35, cannot be issued under section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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