TMI Blog1999 (10) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Sales Tax Act, 1957? Held that:- Appeal dismissed. To use the words of Thomas Stephen & Co. [1988 (3) TMI 59 - SUPREME COURT OF INDIA] the natural gas used by the appellant does “not tend to the making of the end- product”. It is not a “consumable”. - Civil Appeal No. 2379 of 1991, 2697, 3440 of 1991, 5532 of 1990 - - - Dated:- 14-10-1999 - BHARUCHA S.P. AND KHARE V.N. AND MOHAPATRA D.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommission. It used the natural gas as fuel for the manufacture of paper and paper products. It claimed that it was entitled to the concessional rate of tax that was provided for under section 5-B(1) of the Andhra Pradesh General Sales Tax Act, 1957. Originally this was permitted and, when it was not, the appellants filed the writ petition aforestated. Section 5-B(1) reads thus: Notwithstand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re sold containing the prescribed particulars in the prescribed form obtained from the prescribed authority on payment of prescribed fee. 4.. The argument on behalf of the appellant is that the natural gas is a consumable within the meaning of the aforesaid provision and, therefore, entitled to the concessional rate of tax. The High Court relied upon this Court s judgment in Deputy Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific point at issue. No judgment has been referred to by the learned counsel for the appellant which deals with the meaning of the word consumables . 6.. The word consumables in the said provision takes colour from and must be read in the light of the words that are its neighbours, namely, raw material , component part , sub-assembly part and intermediate part : So read it is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
