TMI Blog1988 (6) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee against the findings of the Tribunal on questions 1 and 4, referred to hereinafter, whereon the Tribunal held against the assessee. The assessee-petitioner herein, Ferro Alloys Corporation Ltd., is engaged in the manufacture of ferro-manganese. It sold ferro-manganese to MMTC, which in turn exported it. According to the petitionerassessee, the foreign buyer was identified by it and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x; (2) that ferro-manganese is "manganese" within the meaning of entry 1 in Second Schedule to the A.P. General Sales Tax Act and therefore, cannot be taxed under section 5(1) of the Act as general goods; (3) that a part of the turnover does not represent sale but a loan repaid to another similar manufacturer; (4) that the turnover relating to "ferro-manganese slag" is not taxable, since it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from manganese ore. In a connected matter in which judgment is pronounced today, i.e., T.R.C. 228 of 87, etc.*, we have held, agreeing with the Tribunal, that ferro-manganese is "manganese" within the meaning of entry 1 in Second Schedule to the A.P. General Sales Tax Act and for that reason the petitioner cannot be made liable to pay sales tax under section 5(1) of the A.P. General Sales Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... So far as the fourth question is concerned, it is clear from the judgment of the Tribunal that "manganese slag" is an entirely different product, commercially speaking. In the commercial world, it is treated as a different product from manganese ore or for that matter, from ferromanganese. It is a bye-product having altogether different use. The material placed before us shows that even the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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