9911796707
TMI Blog2007 (4) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... tax exemption notified through notification dated September 20, 1997 issued by the Government of Assam in exercise of powers under section 9(4) of the Assam General Sales Tax Act, 1993 (herein after referred to as, "the Act"). Consequent correction of the eligibility certificate granted to the petitioner as well as the assessment of tax against the petitioner vide order dated July 9, 2004 passed by the Superintendent of Taxes, Goalpara have also been challenged in the instant writ petition. Dr. A.K. Saraf, the learned Senior Counsel has submitted that the petitioner unit was set up in order to obtain the benefit of sales tax exemption granted by the notification dated September 20, 1997. After the unit was set up, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitlement of the petitioner, to sales tax exemption. In support of interpretation of the word "manufacture", the learned counsel has relied upon the decision reported in B.P. Oil Mills Ltd. v. Sales Tax Tribunal [1998] 111 STC 188 (SC), Ashirwad Ispat Udyog v. State Level Committee [1999] 112 STC 207 (SC), Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow [2006] 147 STC 594 (SC); [2006] 7 SCC 322. The decision of this court Megha Assam Coal Mines (India) Ltd. v. State of Assam reported in [2005] 140 STC 339 has been also cited by the learned senior counsel. Mr. Dubey, learned counsel for the respondents, on the other hand, has argued that the definition of "manufacture" given under section 2(22) of the Act ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expression "manufacture" in the U.P. Trade Tax Act, 1948 is wider in scope than in Central Excise Act, 1944 and the said expression would also cover such activities, which do not bring into existence a different article. Accordingly the Supreme Court held that coal briquettes or "coal tikli" made out of coal are a different commodity from coal while interpreting the provisions of the U.P. Trade Tax Act, 1948. In Megha Assam Coal Mines (India) Ltd. [2005] 140 STC 339 this court was examining whether washed clean coal through a process of removing ash content from 25 per cent to 5 per cent, become a different product from raw coal, within meaning of definition of "manufacture", given in section 2(22) of the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mes for the grant of relief to any class of industries within the State or within any specified part of the State on or after such date as may be specified in such scheme and producing such goods as may be specified therein by way of full or partial exemption of any tax payable under this Act on the raw materials or other input purchased by them within the State or on the manufactured goods sold by them within the State or in the course of inter-State trade or commerce for such period or periods as may be specified or by way of deferment of the tax payable by them under this Act for such period as may be specified and subject to such other restrictions and conditions as may be provided in such scheme or schemes: Provided that the State Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is thus envisaged is production of a product by using raw material, to make an unit eligible for the benefit of sales tax exemption under the scheme notified on September 20, 1997. In the instant case, by the process that is used within the petitioner's factory, no new product can be said to be produced inasmuch as, the petitioner, through the process of purification of "raw mustard oil" does not convert "raw mustard oil" into anything else but mustard oil. Thus, the raw material used, as well as the produced goods, is nothing but mustard oil, although it may be mustard oil of better quality. The authorities while examining the case of the petitioner unit during the deliberation on April 9, 2004 found that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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