9911796707
TMI Blog1997 (2) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... the case the Sales Tax Tribunal was justified in holding that the raw material was not purchased prior to October 1, 1982. 3.. The relevant facts are that a partnership deed was executed on September 3, 1982, for carrying on business of brick kiln and (the same) land was transferred under that agreement on the same day by one of the partners towards his capital contribution. After the land was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sic raw material for brick kiln industry is no doubt earth/soil which is obtained from land but unless the land is mined, the earth which is basic raw material of the brick cannot be obtained. In view of this fact mere acquiring of land does not amount to acquiring of earth. In fact land from which earth is extracted is not the basic raw material but the earth which is extracted from the land is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired by the partnership on September 3, 1982, the production would be deemed to have commenced right from that date, is patently erroneous. 6.. Another question is whether the business of brick kiln remained closed for more than six months. The view taken by the Sales Tax Commissioner is that the business remained closed during the period from September 26, 1983 to March 21, 1984 and from June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is intended to make hard bricks, the same are stacked into a kiln and adequately heated up by fire. There are various methods of burning the bricks. If not burnt, the sun-dried bricks are not hard enough to take good load. Sun-dried bricks are thus an intermediate stage of bricks as understood in common parlance and are goods in the ordinary sense of the term being a commercial commodity." 7.. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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