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TMI Blog2015 (4) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing officer denied benefit of notification on the ground that the final product was not electric wire and cable and it does not fall within the definition of cable - Held that:- the Tax Board has correctly analyzed the Notification dated 6/3/1991 where the intention of the Government was that lower rate is required to be kept if the purchase of copper was to be made in manufacturing of prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured by the assessee. Therefore, when definite finding has been reached by the Tax Board, then no question of law can be said to arise out of the order of the Tax Board. - Decided against the revenue - SB Sales Tax Revision Petition no.389/2011 - - - Dated:- 10-4-2015 - J.K. RANKA, J. For the Petitioner : Ms. Tanvi Sahay JUDGMENT This Sales Tax Revision Petition is directed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessing officer. 3. The matter was carried in appeal before the Deputy Commissioner (Appeals) who after analyzing the Notification allowed the claim of the assessee that the product which is being produced after manufacturing falls within the ambit of Notification and accordingly allowed the claim of the assessee. 4. The matter was carried in appeal before the Rajasthan Tax Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the Government was that lower rate is required to be kept if the purchase of copper was to be made in manufacturing of products made of copper and when the assessee has used the said copper in manufacturing of electric wires and cables therefore benefits as per Notification cannot be denied. The copper has been used in product which is being manufactured by the Assessee and thus is ful ..... X X X X Extracts X X X X X X X X Extracts X X X X
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