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TMI Blog2010 (10) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon questions are involved in both the petitions. In Civil Writ Petition No. 7720 of 1989 challenge is to the order of assessment, annexure P1, under the provisions of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as, the Act ). The case of the petitioner is that it carries on business of manufacture of liquor and in the process of manufacture paddy husk is used as fuel. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC 320 (SC); AIR 1988 SC 997. In the reply filed on behalf of the State, it is stated that the petitioner had not argued before the lower authorities that the paddy husk was used as fuel in the manufacture of liquor. Thus, the turnover was exigible to purchase tax under section 9 of the Act. We have heard learned counsel for the parties. The question is whether paddy husk used only as an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve the paddy husk dumped by the dealer. The dealer has failed to identify any such source. I think it is nothing but supply by the contractors of the paddy husk required by the dealer. I, therefore, tax the same at the rate of four per cent. We find merit in the contention that paddy husk used as fuel in the process of manufacture of liquor cannot be held to be used as raw material. Only purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of other components which go into the making of the end-product to come within the mischief of the section. Cashew shells do not tend to the making of the end-product. Goods used for ancillary purposes like fuel in the process of the manufacture, do not fall within section 5A(1)(a) of the Act. Cashew shells, therefore, do not attract levy of tax under the said section. The same is the position w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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