9911796707
TMI Blog2014 (7) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... " within the State of Rajasthan. According to the appellate authority, the assessee purchased the copper wires which were rolled, and the same were used as a raw material. Further, the assessee had sold the super enameled copper wire to M/s. Meter & Instrument Ltd., Chandigarh, for being used in meters. Therefore, the wires being produced by the assessee were nothing but "the product of copper", although the said product of copper was enameled and insulated. Considering the fact that the copper which were rolled were bought, considering the fact that they were insulated and enameled, nonetheless they continued to be "copper product". Therefore, they would fall within the exemption notification. Hence, the learned Board and learned appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in form ST-17 appended to the RST Rules, 1955 to the selling dealer. The assessing authority did not consider the product manufactured by the assessee as a copper product. According to the assessing authority, the assessee had produced enameled wire. Therefore, the product should be treated as electric wire . Thus, the assessee could not take the benefit of the exemption. Hence, the different tax and interest to the tune of ₹ 6,479 and ₹ 4,276 totalling of ₹ 10,755 was imposed by the assessing authority upon the assessee vide order dated August 20, 1998. Since the assessee was aggrieved by the said assessment order, it filed an appeal before the Divisional Commissioner (Appeals), Jodhpur. Vide order dated May 1, 2000, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and insulated wires. Even these wires continued to be nothing but copper wires , although enameled and insulated. Therefore, they continued to be a product of copper . Hence, the assessee was entitled to claim the exemption. Since, it is finding of fact upon which two subordinate authorities have expressed their opinion, it does not deserve to be interfered with in the revisional jurisdiction of this court. Heard the learned counsel for the parties and perused the impugned orders. The notification dated March 6, 1991 had clearly exempted from tax the sale of any product of copper provided it fulfils three conditions. For the purpose of this case, condition No. 1 is relevant which is that such copper is used as raw material in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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