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TMI Blog2006 (7) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... which the first respondent can issue the impugned letter. The learned counsel, though referred to section 17A of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ) to sustain the action of the first respondent, a perusal of the said provision does not show that the first respondent is empowered to issue the impugned letter to the second respondent preventing registration of the property in question. In view of the above legal position, as the first respondent is not given any power under the provisions of the Act to issue any letters, the impugned letter issued by the first respondent to the second respondent is illegal and without jurisdiction. For the aforesaid reasons, the impugned letter, dated October 7, 2005, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal and taxable turnover of Rs. 64,70,547 and Rs. 60,77,670, respectively. On verification of the books of account it was noticed by the assessing authority that the assessee had effected direct inter-State purchase of soluble glass for Rs. 4,44,975 during the assessment year. Assessee raised a claim that it is eligible for concessional rate of tax as per S.R.O. Nos. 1729 of 1993 and 1091 of 1999 on the ground that conversion of sodium silicate into liquid silicate is a manufacturing process as per S.R.O. No. 1729 of 1993. According to the assessee, conversion of crystal sodium silicate into liquid sodium silicate involves a manufacturing process and hence assessee is entitled to get the benefit of S.R.O. No. 1091 of 1999. Assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or gas, fumigation or any other process, conversion of rubber latex into centrifuged latex, raw rubber sheets, ammoniated latex, crepe rubber, crumb rubber or any other item falling under serial number 123 of the First Schedule to the Kerala General Sales Tax Act, 1963 or treating the raw rubber in any form with chemicals to form a compound of rubber by whatever name the same is called. (emphasis(1) supplied) Records maintained by the assessee would indicate that manufacture of soluble glass was not effected within the State but was effected outside State on job-work basis. Soda ash silica was supplied by the dealer for the said manufacture. Manufactured soluble glass was thereafter brought to the place of business of the assessee from wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same goods, sawing, grading processing one form of goods into another form of the same goods by mixing with chemicals or gas, fumigation or any other process applied for preserving the goods in good condition or for easy transportation, conversion of rubber latex into centrifugal latex, raw rubber sheet, ammoniated latex, crepe rubber, crumb rubber or any other item falling under entry 110 of the First Schedule or treating the raw rubber in any form with chemicals to form a compound of rubber by whatever name called. In this case, manufacturing process was done outside the State of Kerala and the dealer was only converting the manufactured sodium silicate to liquid sodium silicate. The conversion of soluble glass into liquid sodium silic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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