9911796707
TMI Blog2007 (11) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase turnover of soft wood, if the same is used in the manufacture of block board and block board frames. The State Government has also issued yet another notification S.R.O. No. 689 of 2007 dated July 6, 2007 which has been given retrospective effect from April 1, 1994 to December 31, 1999. In view of these notifications, the State Government has clarified that the manufacturers of block board and block board frames who purchases and consumes soft wood are eligible and entitled for exemption under the notifications S.R.O. No. 403 of 1994, S. R.O. No. 593 of 2004 and S.R.O. No. 689 of 2007. In view of the notifications so issued by the State Government it is now difficult to sustain the orders passed by the Tribunal. Accordingly the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner who also manufactures block board and block board frames. The Under Secretary to the State Government has issued a clarification by his order dated June 8, 2002, clarifying that soft wood purchased for manufacture of block board and block board frames is also eligible for exemption under S.R.O. No. 403 of 1994. Relying upon the clarification so issued by the Under Secretary, the first appellate authority had allowed the assessee's appeal and further had directed the assessing authority to grant exemption on the purchase turnover of the soft wood purchased by the assessee. The State, as usual, had carried the matter in appeal before the Tribunal in T.A. No. 197 of 2003. The Tribunal by its order dated January 23, 2004 is of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Government has issued the Notification S.R.O. No. 403 of 1994 in exercise of its powers under section 10 of the Act. By the said notification, the State Government has granted exemption from payment of purchase tax on certain commodities such as soft wood, etc., if it is used in the manufacture of plywood, tea chests, wooden crates, wooden cable drums, veneers, etc., and further end-products so manufactured are exigible to sales tax on the first point of sale. The petitioner being of the opinion that the block board and block board frames manufactured by them is more or less similar to the manufacture of plywood, tea chests, wooden crates, etc., had sought for exemption from payment of purchase tax in the annual returns filed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal and had directed the assessing authority to grant exemption to the petitioner-industry on its purchase turnover of the soft wood used for the manufacture of block board and block board frames. The Tribunal, in appeal filed by the State, has come to the conclusion that the State Government can issue appropriate notification in exercise of its powers under section 10 of the Act granting exemption from payment of tax under the Act. The clarification issued by the Under Secretary is not in the nature of a notification issued under section 10 of the Act and therefore, the first appellate authority could not have relied upon such clarification issued by the Under Secretary to the Government while allowing the appeal filed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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