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TMI Blog2022 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... by means of common judgment, the second appeals preferred by the revisionist pertaining to assessment years 1999-2000, 2000-2001 and 2001-2002, have been dismissed on common question of law arising for determination before the Tribunal. 3. Against the impugned judgment of the Tribunal dated 07.07.2007 three revisions have been preferred and considering that common question of law are involved, they are being disposed of by this common judgment. 4. Brief facts of the case are that the revisionist firm is registered dealer under the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act, 1948") and is engaged in manufacture and sale of sugar. The revisionist had applied for grant of "recognition certificate" under Section 4-B of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for maintenance of machinery and hence it is not covered under the definition of "consumable stores" and the revisionist was not eligible to purchase Paint against Form-3B on concessional rate of tax as it is not covered under the definition of "consumable stores". 8. Aggrieved by the aforesaid order dated 23.01.2020, the revisionist preferred first appeal before the Joint Commissioner (Appeals), Sitapur which was dismissed by means of order dated 16.07.2003, and subsequently, second appeal was preferred before the Tribunal and all the three appeals were dismissed by means of common judgment and order dated 07.07.2007, which is impugned in the present revisions. 9. The only question which arise for determination by this Court is "as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid appeal. 12. Sri Rohit Nandan Shukla, learned counsel appearing for the Revenue has supported the impugned judgment and order as well as the orders passed by the Assessing Authority as well as first Appellate Authority and has submitted that for manufacture of sugar 'paints' is not a raw material which is utilized for manufacture of sugar and hence revisionist has purchased the 'paints' utilizing Form-3B in clear violation of provisions of Section 4(b) of the Act and hence there is no infirmity in the orders passed by the authority below. He further submits that definition of "consumable store" was interpreted by the Hon'ble Supreme Court in the case of Coastal Chemicals Ltd. Etc. Vs. Commercial Tax Officer, A.P., (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im, and such notified goods are intended to be sold by him in the State or in the course of inter-State trade or commerce or in the course of export out of India, he may apply to the assessing authority in such form and manner and within such period as may be prescribed, for the grant of a recognition certificate in respect thereof, and if the applicant satisfied such requirements including requirement of depositing lat fee, and conditions as may be prescribed, the assessing authority shall grant to him in respect of such goods a recognition certificate in such form and subject to such conditions, as may be prescribed." 14. The word 'goods' as mentioned above, have been defined in Explanation (a) to Section 4-B(2) of the Act, 1948 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present case, it is noticed that 'Paints' are not utilized either as raw material or processing material such as raw material, plant, machinery, equipments, spare parts, but as per the revisionist 'paints' are utilized only for maintenance of plant and machinery. 18. It is also clear that 'Paints' are not used as input in the manufacturing process of sugar and hence clearly they are not consumed in the process of manufacture of sugar and are also not involved in making of end product and hence it cannot be said that they are 'consumables'. 19. Similar controversy was determined by this Court in the case of Kisan Sahkari Chini Mills Vs. Commissioner of Sales Tax, 2002 (125) STC 216 (Alld.), where cem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act or the Rules framed thereunder. In Webster's Third New International Dictionary of the English Language, Unabridged, 1971 Edition, the word "stores" has been defined as under: "articles (as of food) accumulated or some specific object and issued or drawn upon as needed : the raw or unworked material supplies of a manufacturing concern." 21. Thus, the dictionary meaning of the word "stores" is material supplies of a manufacturing concern or articles accumulated for some specific object and issued or drawn upon as needed. 22. ------- 23. Applying the aforementioned principles, I find that the cement which is required by the applicant for use in the construction of factory building and or foundation, as held by the honourable S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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