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TMI Blog2008 (11) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of the materials available that the Tribunal came to a factual finding that what was imported by the assessee was nothing but natural rubber. No other materials were produced by the Revenue to take a different stand. Therefore, we are of the considered opinion that the issue was correctly decided by the Tribunal and no interference is called for in the said order. Decided in favour of the assessee - 1344,1346, 1409 of 2006 - - - Dated:- 20-11-2008 - PRABHA SRIDEVAN AND SASIDHARAN K.K. , JJ. The judgment of the court was delivered by K.K. SASIDHARAN J. These three revision petitions have been preferred by the Sales Tax Department challenging the order dated July 30, 1999 in T.A. Nos. 418, 419, 420 of 1995 on the file of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 1978-79 as per assessment order dated December 31, 1980. Subsequently, the assessment was reopened and the turnover was re-fixed at Rs. 8,21,00,250.81 as per proceedings dated September 14, 1982. The assessing officer came to a conclusion that the goods sold by the assessee were rubber products which would fall under entry 126 of the First Schedule to the TNGST Act and accordingly, assessment was revised by holding that the goods fall under the category of general goods taxable under section 3(1) of the TNGST Act. The said order was taken up in statutory appeal before the Appellate Assistant Commissioner. Before the appellate authority, the assessee contended that the goods in question would fall only under entry 74 of the First S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bber converted them into various products and marketed the same. The Tribunal verified the records and found from the invoices issued by Malaysian Rubber Development Corporation that what was sold to the assessee was only crude natural rubber. Various other bills were also referred to by the Tribunal and all those bills indicated that what was imported was only raw rubber. Accordingly, the Tribunal allowed the appeal of the assessee by holding that what was imported by the assessee was only raw rubber, thereby accepting the contention of the assessee. Analysis: The entry at the relevant point was 74 which dealt with raw rubber which is known as latex. Import voucher produced by the assessee showed that the goods imported by them were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s found always in liquid form and rubber sheet is altogether a different commodity. In fact, the Tribunal also recorded a factual finding with regard to the classification of rubber thus: Moreover, at the time of hearing of the appeals the learned State Representative sought time to get specification from the Rubber Board and later produced a letter of the Rubber Board containing classification item II 'sheet rubbers' have been explained as follows: 'Sheet rubber is the common marketable form of latex. The field latex obtained is made dirt-free and is coagulated by adding coagulating agent and squeezed through rollers to form sheet shapes. The sheets are ribbed and dried. The dried sheets are carefully inspected and gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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