9911796707
TMI Blog1992 (1) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... dent is the Revenue. The matter relates to the assessment year 1987-88. The controversy relates to the claim of exemption pleaded by the assessee for an amount of Rs. 6,51,449 said to be the amount obtained by second sale of G.P. sheets during the year. The statutory authority has found that the assessee did not effect sales of G.P. sheets as such. The assessee cut the sheets into required sizes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee were sold as such. The Appellate Tribunal also found that the G.I. and G.P. sheets purchased by the assessee underwent a manufacturing process in the hands of the assessee and the materials sold become a commercially distinct and different product from the material purchased by the assessee. The exemption claimed by the assessee as second sales of scheduled goods was not found to be in order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chased by the appellant (assessee) undergo a manufacturing process in the hands of the appellant (assessee) by which the materials sold has become commercially distinct from the material purchased by the appellant/assessee." The Appellate Tribunal has also stated that the assessee failed to produce any material before them to show that the G.I. and G.P. sheets purchased by the assessee were sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the Supreme Court in Sri Siddhi Vinayaka Coconut & Co. v. State of Andhra Pradesh [1974] 34 STC 103 at page 110, Ganesh Trading Co. v. State of Haryana [1973] 32 STC 623 and a Full Bench decision of this Court in Achamma Sebastian v. State of Kerala (1967) 20 STC 483; (1967) KLT 832. These decisions have been followed by a Bench of this Court in Ambika Provision Stores v. State of Keral ..... X X X X Extracts X X X X X X X X Extracts X X X X
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