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TMI Blog1997 (2) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... One of the questions is whether on the facts and in the circumstances of the case the Sales Tax Tribunal was justified in holding that the raw material was not purchased prior to October 1, 1982. 3.. The relevant facts are that a partnership deed was executed on September 3, 1982, for carrying on business of brick kiln and (the same) land was transferred under that agreement on the same day by on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view taken by the Sales Tax Commissioner in the following words: "Basic raw material for brick kiln industry is no doubt earth/soil which is obtained from land but unless the land is mined, the earth which is basic raw material of the brick cannot be obtained. In view of this fact mere acquiring of land does not amount to acquiring of earth. In fact land from which earth is extracted is not the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view taken by the Sales Tax Commissioner that as the land was acquired by the partnership on September 3, 1982, the production would be deemed to have commenced right from that date, is patently erroneous. 6.. Another question is whether the business of brick kiln remained closed for more than six months. The view taken by the Sales Tax Commissioner is that the business remained closed during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e frame and is laid on the field to dry up and become hard. If it is intended to make hard bricks, the same are stacked into a kiln and adequately heated up by fire. There are various methods of burning the bricks. If not burnt, the sun-dried bricks are not hard enough to take good load. Sun-dried bricks are thus an intermediate stage of bricks as understood in common parlance and are goods in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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