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TMI Blog2018 (4) TMI 1633X X X X Extracts X X X X X X X X Extracts X X X X ..... er/assessee. In view of this provision, the learned Single Judge has rightly held that the appellant having failed to satisfy the Assessing Officer during reassessment proceeding or the revisional authority or even before this Court that the cables used by it were industrial cables, the appellant is liable to pay tax at the rate of 12.5% - Curiously, the certificate has not been issued by the manufacturer himself, therefore, the manufacture is not claiming the cable produced by him to be industrial cable. Merely because some cable is used in raising an industry it would not make the cable as industrial cable because the same involves manufacturing with specifications to be used only in industrial activity. The appellant has, thus, faile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the cable as industrial cable, the appellant should have paid the tax at the rate of 12.5%, as the cable used by it was simple cable and not electrical cable. The appellant, thus, concealed and evaded tax to the tune of 8.5%. 3. The learned Single Judge dismissed the writ petition on the ground that the appellant has not produced any material to satisfy the authorities that the cable used by it was industrial cable, therefore, the appellant has not discharged the burden lying on it to satisfy that it has paid the appropriate tax. 4. Assailing the order impugned, Shri Anumeh Shrivastava, learned counsel appearing for the appellant, would argue that the appellant was not provided any opportunity of hearing at the revisional level an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods if,- (a) after their purchase, the goods are not sold within the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India but are sold or disposed of otherwise, or consumed or used in the manufacture of goods declared tax-free under Section 15 and Section 15 (b) which are disposed off otherwise than by way of sale in the course of export out of the territory of India; or (b) such goods covered by part III of Schedule II and/or Schedule III are used or consumed in the manufacture of goods. 9. In the case at hand, the appellant is not disputing the liability to pay tax on the cable purchased by it. The only dispute is about the rate of tax applicable to the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant having failed to satisfy the Assessing Officer during reassessment proceeding or the revisional authority or even before this Court that the cables used by it were industrial cables, the appellant is liable to pay tax at the rate of 12.5%. 14. The only document pressed into service by the appellant is in form of a certificate by the Chartered Engineer Shri Adesh Mohan Daga of Ghaziabad (Uttar Pradesh) certifying that the cables manufactured by M/s Paramount Communications Limited is generally used in industries being a heavy duty cable/industrial cable. 15. Curiously, the certificate has not been issued by the manufacturer himself, therefore, the manufacture is not claiming the cable produced by him to be industrial cable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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