9911796707
TMI Blog1995 (1) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1980-81, the assessing officer noticed that there was no evidence to prove that the wood purchased for Rs. 79,796 had already been taxed and such purchases were consumed in the manufacture of cable drums. Hence, he determined the taxable turnover at Rs. 79,796 and levied tax at 4 per cent. Aggrieved with the same, the assessee filed an appeal before the Appellate Assistant Commissioner (Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle point instead of 4 per cent adopted by the assessing officer. Aggrieved with that order, the assessee is in appeal before this Court. 2.. Learned counsel appearing for the assessee submitted that the assessment cannot be made by the assessing officer on the purchase turnover of wood under section 7-A of the Act. Learned counsel also contended that the wood was not consumed in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om non-dealers, the assessee had made out cable drums and in the process of making the cable drums, the identity of the wood was not lost. In order to attract the levy of tax under section 7-A the goods purchased should have been consumed or devoured or exhausted in the process of manufacturing with the result the identity of the goods has been completely lost and so long as the identity of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. In T.C. No. 300 of 1980 in the case of State of Tamil Nadu v. Vijayakumar Slate Works by an order dated March 13, 1980, this Court held that the purchase turnover of the wood was not liable for tax under section 7-A of the Act since the wood purchased was merely made into frames in which slates were inserted and the frames themselves, therefore, cannot be said to have been consumed in the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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