9911796707
TMI Blog1996 (6) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing questions of law have been referred by the Board of Revenue for answer of this Court: "(1) Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that slitting and cutting of sheets amounted to manufacture and, therefore, the side cuttings and strips could be held to be local goods? (2) Whether, on the facts and in the circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had purchased some steel scrap from M/s. Steel Tubes of India Limited, Dewas. The Additional Sales Tax Officer, Indore, in the course of assessment for the assessment year 1979-80, imposed entry tax in respect of the aforesaid goods. An appeal was preferred by the applicant before the Additional Appellate Deputy Commissioner of Sales Tax, which was dismissed. Thereafter, the assessee approached ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments, certain scraps are sold to the assessee. It is submitted that Steel Tubes of India which utilises these goods and in process of that, they have to do some cutting, etc., for using these goods for their consumption, as scraps are reduced in small piece of the steel and that is being purchased by this assessee and it is said that it is a local goods. A certificate of M/s. Steel Tubes of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing new which comes out from slitting and cutting of the main steel. In fact, the manufacture in processing necessarily implies that a new product emerges from that process or manufacture. These small scraps relate from the main steel tubes as a scrap cannot be treated to be a new independent commerce item. Therefore, the view taken by the Board of Revenue that the scrap was something independe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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