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TMI Blog2006 (8) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... . State of Assam reported in [1997] 106 STC 460; [1998] UPTC 1 dated July 16, 1997, no interest can be charged under the Central Sales Tax Act on Central sales? 2.. Whether in view of the Notification No. 7038 dated January 31, 1985, the applicant was not liable for payment of tax in respect of bone meal and bone meal powder which was sold by the applicant? 3.. Whether the description of the goods sold having been mentioned in the bills and invoices which was purchased and consumed by Kerala Chemicals and Proteins Ltd., which was consumed also by the said purchaser, the Tribunal was not justified in treating the sale of bone meal as crushed bone on the basis of the subsequent letter dated May 14, 1994 after the consumption of the goods? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bone from the applicant. Copies of the purchase order against which the supply was made have also been sent in which the order was for the supply of 3/8", 5/8" size of bone. On the basis of these material it has been held that the applicant had in fact sold crushed bone and not bone meal and accordingly, levied the tax on the turnover. The plea of the applicant has not been accepted in first appeal and also by the Tribunal on the basis of statement of Abdul Habib at the time of survey dated September 2, 1992; the stock of crushed bone found at the time of survey and the letter dated May 14, 1994 written by M/s. Kerala Chemicals and Proteins Limited. It has been held by the Tribunal that the supply was of crushed bone and not bone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited v. State of U.P. reported in [2003] UPTC 750. He further submitted that so far as the claim of opportunity for furnishing of form "C" is concerned, this question does not arise from the order of Tribunal, inasmuch as such prayer has not been made by the applicant before the Tribunal and applicant has not moved any application for the acceptance of form "C" before the Tribunal. Thus, there was no question of allowing any opportunity to furnish form "C". Having heard learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. I do not find any substance in the argument of learned counsel for the applicant. Mere description of the goods is not decisive. If the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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