9911796707
TMI Blog2004 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... material used in galvanising nuts and bolts as jobwork for another dealer on the ground that such manufactured goods were not sold by the registered dealer manufacturing the goods? 2.. Whether, under the facts and circumstances of the case, the Tribunal was justified in rejecting the claim of concessional rate of entry tax at half per cent on the ground that the material was not used as raw material by the assessee as it was only job-work and not manufacture? " 2.. The assessee deals in galvanising the nuts and bolts, etc. The period involved in the case relates to November 8, 1980 to October 27, 1981 and it pertains to sales tax and entry tax. It is not in dispute being the case referred to in the statement of case that during this pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged at the rate of 3.5 per cent. However, this was also not accepted on the ground that the transaction in question is not a manufacture. This finding was again assailed by the assessee before the Tribunal in second appeal by contending that the job-work done by them amounts to manufacture for the purpose of getting the benefit of concessional rate of tax. However, even the Board while repelling this contention and upholding the finding of assessing officer and appellate authority held that from mere reading of the wordings of section 7(2) of the Act read with rule 20-B(iii) it is clear that the concessional rate of purchase tax is applicable only if the goods manufactured by using the raw material are sold by the registered dealers who hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B. Levy of concessional rate of tax under sub-section (2) of section 7. The tax at the concessional rate under sub-section (2) of section 7 on the purchases of material or incidental goods for use in the manufacture of other goods for sale shall be levied subject to the following restrictions and conditions, namely: ................... (iii) The goods manufactured by using raw material or incidental goods shall be sold by the registered dealer manufacturing such goods, in the State of Madhya Pradesh or in the course of inter-State trade or commerce or in the course of export out of the territory of India." 6.. Mere perusal of the aforequoted provisions would indicate that the benefit of the concessional rate of tax be that a purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. It is only when the wording of both the Acts/ section/rules are in pari materia the help can be taken to interpret the concerned sections at par. Such is not the case here when we look to the phraseology of section 8(3)(b) of the Act that fell for consideration before the Supreme Court and the one that has fallen for interpretation in this case. 9.. In our opinion, the provision relating to conferring benefit in payment of tax at a concessional rate calls for strict interpretation. In other words, it is necessary for the assessee to satisfy each and every condition required to claim the benefit of concessional rate of tax. 10.. In view of aforesaid discussion, we answer the reference in affirmative and against the assessee and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
