TMI Blog2005 (11) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and holding that if the part of manufacturing process of polishing of slabs and tiles of granite is undertaken by the assessee-unit outside the factory premises on job basis from some other industrial unit then, it cannot be said that the assessee unit is not entitled to the benefit of the exemption from the sales tax under the Incentive Scheme, 1987. Learned assessing authority found for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that in view of such part of process undertaken by the assessee unit outside the factory premises, the goods or granite tiles so manufactured cannot be construed to be goods manufactured by the industrial unit. The first appeal of the assessee was allowed by the learned Deputy Commissioner (Appeals) and the second appeal before the Tax Board also failed and thus both the authorities concurr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of exemption. The power to exemption and to revoke or modify that also thus lies with the competent Screening Committee and not with the assessing authority Of course, the exemption from sales tax is available on the sale of goods manufactured by the industrial unit when they are sold within the State or in the course of inter-State trade but, the benefit of exemption is available to the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaken for aforesaid or other reasons outside the premises of the industrial unit itself and therefore, the learned appellate authorities below cannot be said to have committed any error in law in setting aside the assessment order and holding that the benefit of incentive cannot be denied to the industrial unit for this reason. Consequently, I do not find any force in this revision petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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