TMI Blog1991 (9) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... er they are asked to do such work on paper or board. It is stated that some of the purchasers of paper and board would request the assessee to have the paper or board cut to particular sizes. For the assessment year 1977-78 the assessee returned a total turnover of Rs. 5,99,536 and a taxable turnover of Rs. 4,00,779.08. Certain defects were noticed by Inspection Squad on July 20, 1977 and among ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oard" for Rs. 73,307.52 and had sold the same for Rs. 82,104.42. He therefore assessed the sale of boards at 8 per cent under entry 117 of the First Schedule to the Act. 2.. On appeal the Appellate Assistant Commissioner agreed with the assessee that the assessee had treated the commodity as waste and buyers also had purchased it as waste boards for use as raw materials in the manufacture of fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oards at a lesser price and he had mixed the same along with other waste paper and sold the same as waste paper or board. Therefore, according to him, the sale of waste board will not come under entry 117 of the First Schedule to the Act. He also points out that the entry 117 of the First Schedule to the Act stood as follows during the relevant assessment year: "Paper, paste-board, mill-board, str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monia paper or ferro paper was made of paper after applying a chemical process and giving a coating thereon. There is some indication in the said judgment that paper used for printing, writing or for packing would normally come under the word "paper". The Supreme Court held that ammonia paper and ferro paper were not employed for any such purpose and therefore, could not be called as paper as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee in the grounds of appeal. We are convinced that the appellate authority fell into an error while holding that the turnover was assessable only at multi-point rate and not under entry 117 of the First Schedule. The Joint Commissioner was fully justified in invoking the suo motu powers and setting aside the order of the appellate authority. Consequently, the appeal has no merits and accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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