TMI Blog2002 (9) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... While T.R.C. No. 178 of 1999 arise from a revised assessment, in the other two tax revision cases, the assessments involved are original. However, there is no difference so long as the issue is concerned. Though the assessing officer initially treated the item under general goods falling under the residuary entry, not being specified in any of the other entries in the First Schedule, later the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an "adhesive" in the returns filed and according to him the finding of the appellate authority that the item is not coming under any of the specific entries in the Schedules to the Act is not correct. His further argument is that entry 71 is applicable to chemicals, which is not relevant in this case at all. The learned counsel appearing for the respondents submits that the question raised in thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the help of stapler. While the counsel for the assessee contends that the main purpose of the polystik coating is to prevent leakage of water, the Government Pleader submits that water leak is prevented by the rainguard and the essential feature and purpose of the compound is its adhesive nature or binding capacity which binds cloth to the tree to which shade is attached with the help of stapler. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns filed declared the item as "adhesive". In the reply to the pre-assessment notice, the assessees have admitted that the polystik compound is applied to rubber trees to form a layer between the tree and rainguard which may be either plastic sheet or plastic shade. A cloth is tied around the tree to which the rainguard is clipped with the help of stapler. According to the assessee, the coating wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods". In that case various decisions have been relied on by the Advocate-General to show that M-seal is a leak preventing material and not used as an adhesive. In this case, the leak preventing property of the polystik compound is only incidental, the essential one being adhesive. Therefore, we feel the decision has no application. Since, on facts there is no controversy that the item is used as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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