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TMI Blog2013 (12) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of arms or carried the said business. In absence of any such finding the persons or licensees from whom the assessee purchased old arms cannot be recognized as dealer - The assessee is also not the person or the dealer who made the first sale of goods in the State after their manufacture, inasmuch, he makes the sale after purchase of the old arms from licensees who may be first or second purchasers after the goods were manufactured. The sale to the licensees of U.P. from whom the assessee had purchased old arms would actually be the first sale and not the one made by the assessee - Accordingly, the assessee cannot be treated to be a manufacturer in respect of of the old arms purchased by him from the licensees within the meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of tribunal dated 11.10.2002 and 19.2.2003 are under challenge in these revisions. The question which has been raised in these revisions is as under: Whether the assessee can be recognized as a manufacturer in respect of used/second hand arms purchased by him from the licensees? Section 2(ee) of the Act defines manufacturer as follows: "2(ee) 'Manufacturer' in relation to any goods means the dealer who makes the first sale of such goods in the State after their manufacture and includes - (i) a dealer who sells bicycles in completely knocked down form; (ii) a dealer who makes purchases from any other dealer not liable to tax on his sale under the Act other than sales exempted under Sections 4, 4-A and 4-AAA." The relevant par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent or for commission, remuneration and includes certain other persons as enumerated therein. Since the licensees from whom the assessee purchased old arms are not said to be carrying any of the above activities, the assessee cannot be said to have made purchases from any dealer. The assessee is also not the person or the dealer who made the first sale of goods in the State after their manufacture, inasmuch, he makes the sale after purchase of the old arms from licensees who may be first or second purchasers after the goods were manufactured. The sale to the licensees of U.P. from whom the assessee had purchased old arms would actually be the first sale and not the one made by the assessee. Accordingly, the assessee cannot be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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