2006 (8) TMI 556

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ied in sustaining assessment of scrap materials under section 5A, consumed in the production of lead. We have heard counsel for the petitioner and the Special Government Pleader appearing for the respondent. During hearing, counsel produced photographs and process chart involved in the recovery of lead metal from scrap. It is seen that main raw material is battery scrap wherefrom lead is recovere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rala General Sales Tax Act, 1963 in respect of purchase of old and waste battery shells, is upheld. Even though there is no separate consideration of purchase of lead scrap as such in the form of lead sheets, fishing sinkers, press metal, lead wires, lead seals, lead bushes, wheel balance weights, lead lining for non-reactive tanks, protective coverings for X-ray rooms, etc., counsel submits that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 5A. Since the issue is raised first time before this court, while confirming the order of the Tribunal to the extent indicated above, we direct the officer to conduct an inspection in the factory of petitioner, verify the accounts and grant exemption from purchase tax under section 5A on the purchase of the items referred above, to the actual quantity of pure scrap of lead purchased and melted i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X