9911796707
TMI Blog2012 (12) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ] in respect of same commodity, it is not necessary to go into the general principle whether different commercial commodities will attract separate tax as laid down in the judgment of the honourable Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra [1976 (1) TMI 151 - SUPREME COURT OF INDIA] which was held to be distinguishable in its applicability to the entry of "coke in all its forms".Set aside the impugned order and direct that a fresh decision be taken in the matter, X X X X Extracts X X X X X X X X Extracts X X X X ..... g subjected to excise duty separately. The apex court in Bharat Coking Coal Ltd. v. Steel Abrasers and Allied Product Ltd. reported in [1994] Supp (3) SCC 361 while dealing with the definition of coke and coal under the Collieries Control Order, 1945 framed under the Essential Commodities Act, observed that though the definition clubs coke and coal together, in fact the two products are distinct and different. While coal is a stone like product excavated from earth, coke is the processed product of coal obtained by certain process. Similar distinction exists between raw petroleum coke (RPC) and calcined petroleum coke (CPC), in as much as, after process of calcinations a product which has distinct commercial identify, i.e., calcined petrole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners submits that the view taken above is directly in conflict with the judgment of the honourable Supreme Court in State of Bihar v. Universal Hydrocarbons Co. Ltd. [1995] 96 STC 204 (SC); [1994] Supp (3) SCC 621, laying down as follows (pages 209 and 210 in 96 STC): "18. We are totally unable to accept this line of reasoning. Once the entry is 'coke in all its forms' irrespective of the fact raw petroleum coke loses its original identity or in the process of manufacture calcined petroleum coke is produced, cannot take calcined petroleum coke out of the purview of this entry. In more or less identical situation, this court held in India Carbon Ltd. v. Superintendent of Taxes, Gauhati [1971] 28 STC 603 (SC); [1971] 3 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax Act, the appellant is in a much better position, because all the hides and skins are brought together in one entry. Whether raw or dressed, the product falls under the same entry. . . . The operations involved in leather manufacture however fall into three groups. Pre-tanning operations include soaking, liming, de-liming, bating and pickling, and post-tanning operations are splitting and shaving, neutralising, bleaching, dyeing, fat-liquoring and stuffing, setting out, samming, drying, staking and finishing. These operations bring about chemical changes in the leather substance and influence the physical characteristics of the leather, and different varieties of commercial leather are obtained by suitably adjusting the manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
