TMI Blog1981 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... (Revisions) held that the assessee sells zinc sheets to printing presses where they are used for making blocks for printing. He held that this turnover was taxable at the rate of 3.5 per cent as an unclassified item. The learned counsel questions this finding. According to him zinc sheets are taxable at the rate of I per cent under entry No. 2 of Notification No. ST-II-333/X-1012-1971 dated 15th N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then invited my attention to entry No. 2(b) of this notification which says "scrap meant for melting and sheets including circles meant for making brasswares". Under it the emphasis is on the use or purpose for which sheets are sold. The intention of the parties ought to be that brassware will be made out of the sheets. Here in the present case the zinc sheets are sold by the assessee to printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed under the category of unclassified item at 3.5 per cent. In the next place the learned counsel submitted that the assessee's business was not dealing in scrap. The assessee manufactured torches and the by-product of scrap was not usable and so it was sold. Till 1st April, 1973, the definition of "sale" did not include such dealings. It was with effect from 1st April, 1973, that the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o estoppel against law. If in law the assessee was not taxable on the turnover in respect of certain commodities, then certainly he could not have been taxed thereon. Such a plea goes to the root of the matter and raises a jurisdictional question and such a plea can be taken for the first time in appeal or in revision. The Judge (Revisions) therefore held it distinguishable. In Gaddar Mal's case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se pleas went to the jurisdiction of the assessing authority and could be raised for the first time in revision. Since the Judge (Revisions) declined to entertain the plea the case has to go back for consideration of these pleas by him. In the result the revision succeeds and is allowed in part. The matter is sent back to the Sales Tax Tribunal. The Tribunal will entertain the plea relating to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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