2011 (2) TMI 1335

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..... e Andhra Pradesh General Sales Tax Act, 1957 (the Act), is preferred against the order of the Sales Tax Appellate Tribunal, Hyderabad (STAT) in T.A. No. 542 of 2006 dated September 24, 2009. The respondent herein is an assessee on the rolls of the Commercial Tax Officer, Mahankali Street Circle, Secunderabad. The assessing authority passed a final assessment order, under the Act, for the year 2 .....

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..... 322 (AP) and Jaya Food Industries Private Ltd. v. Commercial Tax Officer, Nampally Circle, Hyderabad [1991] 82 STC 319 (AP); 5 APSTJ 165, and the judgment of the Gujarat High Court in State of Gujarat v. Shah Veljibhai Motichand, Lunawada [1969] 23 STC 288 (Guj), held that it is only if the raw material undergoes some change and a different product emerges would the product be construed as being d .....

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..... le; the use of the words other goods signifies another commercial product. The process in which agarbathies are made has been noted by the STATas (1) raw agarbathies are prepared by mixing kuppam dust, coal dust powder, gigget power, colours and water. (2) All these ingredients are mixed and a paste is prepared. (3) Thereafter, the paste is rolled on cut bamboo pieces, and agarbathies in raw for .....

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