9911796707
TMI Blog2004 (4) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... . It accepted the disclosed turnover of sulphur sludge amounting to Rs. 3,18,240 and levied the tax at the rate of eight per cent vide order dated May 25, 1989. This order was confirmed by the Deputy Commissioner (Appeals) by the order dated October 12, 1989. The Tribunal by the order under revision has held that sulphur sludge is not a waste product and is not liable to be taxed as unclassified item. Challenging the legality and propriety of the order passed by the Tribunal the present revision has been filed under section 11 of the U.P. Sales Tax Act, 1948, by the Commissioner of Sales Tax. Following question of law as framed in the memo of the revision is said to be involved in the revision: "Whether, on the facts and in the circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lphur rocks. Sulphur rocks are kept in big round deep shaped containers (kunda). Through electronic process it is converted into sulphur rolls. In this process some sulphur remains stuck to the inner surface of the container. The dealer-opposite party on contract basis got the sulphur, thus, stuck with the walls of the container, scratched out and collects the same which is called sulphur sludge. As a matter of fact, it is sulphur waste. Reliance has been placed upon a report of Shri Ram Institute for Research. According to this report this Sulphur sludge product contains about 82.7 per cent of sulphur and 17.3 per cent other things. The Tribunal has recorded a finding that sulphur sludge obtained from the process mentioned above is nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to its use and need. What is covered in the entry "all kinds" means the mineral and not its form. 7.. In the aforesaid case of Mineral Sales Corporation [1980] 46 STC 208 (All.); 1980 UPTC 382, reliance has been placed in a case of Mini Fertilizer (Pvt.) Ltd. v. Commissioner of Sales Tax [1979] 44 STC 494 (All.); 1979 UPTC 1063. In that case a question arose whether sulphur roll obtained out from sulphur by melting, pumping and rolling, etc., ceased to be mineral. It was held that the sulphur still remains sulphur notwithstanding the fact that there has been an alteration in the identity of the commercial commodity, namely, sulphur. All that has happened is that the rock sulphur has been purified and put in a shape of sulphur rol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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