2003 (7) TMI 675

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..... il 24, 1990 and include therein polythene/ endothene granules and H.N./H.D.P.E. granules. 2.. The opposite party is a registered dealer and carrying on the business of manufacture and sales of laminated jute bags. The recognition certificate for purchase of raw material at concessional rate was granted to the opposite party. Subsequently, the opposite party filed an application to include in th .....

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..... jute bags polythene sheets are also used. The Tribunal has recorded finding that if the dealer manufactures polythene himself or get it manufactured by someone else and the polythene is used in the laminated jute bags, then certainly granules are raw material for the manufacture of laminated jute bags. Lamination of jute bags will only increase the process of manufacturing. The Tribunal has also .....

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