2013 (7) TMI 866

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... felt that since imported timbers were not being used in manufacturing activity at the registered place of business of the assessee, the imported timbers have not been utilized for manufacturing those items, which are being dealt with by the assessee, instead the imported timbers have been sold as such. The fact remains, as aforesaid, in order to come to the said conclusion, it was obligatory on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the case are almost identical and, accordingly, we have taken up for hearing these two revision applications together. The facts, to which there appears to be no dispute, are that the assessee was a registered trade tax dealer. Under its registration, it was entitled to deal with doors, windows, door frames, window frames and furniture. It was accorded a concession to the effect that no trade t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e registered office of the assessee, instead those are being done by the labourers on piece rate basis. Inasmuch as, the manufacturing activity was not carried out at the registered address of the assessee, the assessing officer felt that the imported timbers are being sold by the assessee as such and not by manufacturing the same into the products which the assessee was selling. Before coming to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , but succeeded before the Tribunal. The Tribunal while dealing with the matter posed certain questions, which according to the learned Chief Standing Counsel were questions of fact. For reasons recorded in the order of the Tribunal, the Tribunal has refused to accept the contention that the timbers were not being used for manufacture of those items as was the finding of the assessing officer. Apr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e basis of the grant, the assessee was required to convert the imported timbers at his registered address into the products which the assessee was entitled to deal with. That having not been done, question of remitting the matter in the instant case does not arise. We, accordingly, refuse to interfere with the revision applications. The same are dismissed. - - TaxTMI - TMITax - CST, VAT & Sal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X