2000 (2) TMI 800

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..... be considered to be goods manufactured by the manufacturer within the meaning of Rajasthan Sales Tax Act, 1954. The question has arisen in the facts and circumstances that petitioner-dealer under the Rajasthan Sales Tax Act manufactures goods from iron sheets. He has established a new industrial unit and was issued eligibility certificate for availing the benefits under Rajasthan Sales Tax Incenti .....

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..... tivity by the assessee is also a goods manufactured by him. He is entitled to avail benefit in respect of it under the Incentive Scheme. The Rajasthan Sales Tax Tribunal, Ajmer, vide its order dated July 24, 1995, which is under challenge, has allowed the appeal of the Revenue and restored the order made by the assessing authority. 2.. I am of the opinion that the Tribunal was not right in takin .....

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..... e incidentally obtained or can be termed as a adjunct of his manufacturing activity. Nonetheless such product is the result of process of producing goods and cannot be categorised differently unless otherwise intention appears to be in the statute. 3.. In my opinion no such different interpretation can be devised for the purpose of Incentive Scheme on the expression "goods manufactured by the de .....

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