9911796707
TMI Blog2003 (8) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... ort, "the Act") dealing in all types of iron and steel products. The assessee purchased pig iron during the years 1983 to 1985 to an extent of Rs. 12,44,120 from registered resident dealers and manufactured ingot moulds from the said pig iron in its cast iron factory. Subsequently, the ingot moulds have become unserviceable in the year 1987-88 and they were broken and sold to resident registered dealers as scrap. The dealer claimed exemption on such sale of scrap on the ground that the pig iron from which the castings were manufactured were already suffered tax for which the Commercial Tax Officer negatived his claim on the ground that pig iron was different commodity from cast iron scrap under entry 2(1) of the Third Schedule to the Act. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p was not exigible to tax as it arose from tax suffered material of pig iron. The disputed turnover has been described by the assessee as sale of used, broken and rejected iron casting. The assessee contended that they purchased pig iron during the years 1983-84 and 1984-85 from registered dealers and manufactured ingot moulds from the said pig iron in their casting iron factory and after they became unserviceable they have broken them and sold to the resident registered dealers. The Appellate Deputy Commissioner observed that the appellants did not adduce any proof to the effect that they have manufactured the ingot moulds from the pig iron purchased by them in the years 1983-84 and 1984-85. The ingot moulds were admittedly used all these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made. Each commercial commodity becomes a separate object of taxation in a series of sales of that commercial commodity so long it retains its identity as that commodity. If there is any change in the commodity, it cannot be considered as the same commodity. The principles are enunciated in State of Tamil Nadu's case [1976] 37 STC 319 (SC). 6.. The assessee purchased pig iron from which they manufactured the ingot moulds. The ingot moulds were themselves finished and they were used in the process to obtain finished goods of iron and steel. The identity of the pig iron was lost with the manufacture of ingot moulds. Further they are used overall these years. The said ingot moulds have become unserviceable and as such they are sold as sc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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