TMI Blog1992 (1) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The controversy relates to the claim of exemption pleaded by the assessee for an amount of Rs. 6,51,449 said to be the amount obtained by second sale of G.P. sheets during the year. The statutory authority has found that the assessee did not effect sales of G.P. sheets as such. The assessee cut the sheets into required sizes and shapes as required by the customers and then sold them. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .I. and G.P. sheets purchased by the assessee underwent a manufacturing process in the hands of the assessee and the materials sold become a commercially distinct and different product from the material purchased by the assessee. The exemption claimed by the assessee as second sales of scheduled goods was not found to be in order. The exemption pleaded was negatived. The order of the Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss in the hands of the appellant (assessee) by which the materials sold has become commercially distinct from the material purchased by the appellant/assessee. The Appellate Tribunal has also stated that the assessee failed to produce any material before them to show that the G.I. and G.P. sheets purchased by the assessee were sold as such. In the light of the above findings, we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. v. State of Andhra Pradesh [1974] 34 STC 103 at page 110, Ganesh Trading Co. v. State of Haryana [1973] 32 STC 623 and a Full Bench decision of this Court in Achamma Sebastian v. State of Kerala (1967) 20 STC 483; (1967) KLT 832. These decisions have been followed by a Bench of this Court in Ambika Provision Stores v. State of Kerala [1987] 67 STC 170; (1987) 2 KLT 99. 3.. We are of the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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