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TMI Blog1996 (7) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... nue) stated the case and referred the undernoted two questions, categorised as of law, on reference Nos. 41-III of 1987 and 42-III of 1987 against the order dated February 28, 1987 passed by the Tribunal in Appeal Case Nos. 329-PBR of 1985 (State) and 328-III of 1985 (Central) respectively. (a) Whether, on the facts and in the circumstances of the case, the Board of Revenue was correct in holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nductors. It was assessed to State and Central tax separately on December 15, 1980. Subsequently, the assessment was reopened under section 19(1) of the M.P. General Sales Tax Act, 1958 and vide two separate orders passed on May 16, 1984 its assessment was revised and penalties were imposed in both the cases. The assessee filed appeals which were rejected. It then, filed the appeals before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised, aluminised, tinned or coated such as copper are grouped in one category (xv) of section 14(iv) of the Central Act. 5. Section 2(j) of the Act substituted and deemed to have come into force with effect from April 1, 1959 vide Act No. 10 of 1970, provides that "manufacture includes any process or manner of producing, collecting, extracting, preparing or making any goods". The question is whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os. I and II issued by the Government of Andhra Pradesh under G.O. Ms. No. 176 dated February 13, 1986 as per which sale of wires was exempted from sales tax starting from April 1, 1976 if the wire rods used by the wire drawing units in the State for the manufacture of wire had been subjected to tax under the State Act. " 7.. It is not contended before us that wire rods purchased by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Steel Industries [1994] 93 STC 187 (SC) concludes and clinches the issue in favour of the assessee. The Government Advocate has nothing to submit to the contrary. 10.. Exconsequenti, we answer the aforesaid questions in the negative, i.e., in favour of the assessee and against the department. 11.. This miscellaneous civil case thus, stands decided in terms indicated above, but without any orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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