TMI Blog1996 (7) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... d as of law, on reference Nos. 41-III of 1987 and 42-III of 1987 against the order dated February 28, 1987 passed by the Tribunal in Appeal Case Nos. 329-PBR of 1985 (State) and 328-III of 1985 (Central) respectively. (a) Whether, on the facts and in the circumstances of the case, the Board of Revenue was correct in holding that the audit report was merely information received by the assessing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 15, 1980. Subsequently, the assessment was reopened under section 19(1) of the M.P. General Sales Tax Act, 1958 and vide two separate orders passed on May 16, 1984 its assessment was revised and penalties were imposed in both the cases. The assessee filed appeals which were rejected. It then, filed the appeals before the Tribunal. The Tribunal also rejected the appeals and thus, fortune did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category (xv) of section 14(iv) of the Central Act. 5. Section 2(j) of the Act substituted and deemed to have come into force with effect from April 1, 1959 vide Act No. 10 of 1970, provides that manufacture includes any process or manner of producing, collecting, extracting, preparing or making any goods . The question is whether by the process as stated in goods were produced or made. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ms. No. 176 dated February 13, 1986 as per which sale of wires was exempted from sales tax starting from April 1, 1976 if the wire rods used by the wire drawing units in the State for the manufacture of wire had been subjected to tax under the State Act. " 7.. It is not contended before us that wire rods purchased by the assessee had not suffered the sales tax. That being so, there is no quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the issue in favour of the assessee. The Government Advocate has nothing to submit to the contrary. 10.. Exconsequenti, we answer the aforesaid questions in the negative, i.e., in favour of the assessee and against the department. 11.. This miscellaneous civil case thus, stands decided in terms indicated above, but without any orders as to costs. 12.. Transmit a copy of this order to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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