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2014 (7) TMI 360 - RAJASTHAN HIGH COURTExemption under notification dated March 6, 1991 - manufacturing of super enameled copper wire and insulated copper wire - Revenue contends that assessee had produced enameled wire therefore, the product should be treated as "electric wire" - Demand of differential tax and interest - Held that:- The notification dated March 6, 1991 had clearly exempted from tax the sale of any product of copper provided it fulfils three conditions. For the purpose of this case, condition No. 1 is relevant which is that such copper is used as raw material in the manufacture of "any other products of copper" within the State of Rajasthan. According to the appellate authority, the assessee purchased the copper wires which were rolled, and the same were used as a raw material. Further, the assessee had sold the super enameled copper wire to M/s. Meter & Instrument Ltd., Chandigarh, for being used in meters. Therefore, the wires being produced by the assessee were nothing but "the product of copper", although the said product of copper was enameled and insulated. Considering the fact that the copper which were rolled were bought, considering the fact that they were insulated and enameled, nonetheless they continued to be "copper product". Therefore, they would fall within the exemption notification. Hence, the learned Board and learned appellate authority were fully justified in holding that the assessee would be entitled to the exemption under the said notification. - no substantial question of law is involved in the present case - Decided against Revenue.
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