TMI Blog2012 (8) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... view not open to be changed on mere change of opinion, it will not be fair to take a different view in different cases. We find merit in this contention. W.P. allowed. Case remanded. - W.P. (C) Nos.1677,1683, 6445 of 2010 - - - Dated:- 30-8-2012 - GOEL A.K. C.J. AND UJJAL BHUYAN, J. For the Appellants: Dr. Ashok Saraf, D. Baruah, Miss N. Hawelia, Ms. M.L. Gope, S. Chetia and A. Goyal For the Respondents : The Standing Counsel, Finance Department and D. Saikia This order will dispose of W.P.(C) No.1683 of 2010, W.P.(C) No.6445 of 2010 and W.P.(C) No.1677 of 2010, as it is stated by learned counsel for the parties that same issue is involved in all the three petitions. 2. In W.P.(C) No.1683 of 2012, the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cum powder but mostly is used as an important filler material for paper, paints, rubber plastic and insecticide industries. In fact, if may be relevant herein to mention that the uses of the soapstone powder in the abovementioned industries is due to its extreme softness, smoothness, hydrophobicity, high lubricating and hiding power for its ability to absorb oil and grease. The final product what the Petitioner manufactures do not come into existence on the basis of just grinding of the soapstone. It has to undergo a complicated process of treatment unlike boulders being crushed by stone crushers into powder. The process of manufacture of soapstone powder is as follows :- First, the entire raw materials which is soapstone is wash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed after undergoing the aforementioned process thereafter escapes through the Dust Collector Bag connection with the semi round band. The extra find particles are collected through the Dust Collector. It is only after undergoing the aforementioned process that the final product is received by complying with all the technical specifications which is thereafter checked in the Laboratory. After the finished product comes into existence, the same are packed in 50 kg. bags for being sold and marketing. The above process would clearly show that the process of manufacturing done by physical labour and mechanical and electrical power undergoes a very highly technical as well as complicated process. At this stage it may further be relevant herein to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t found the petitioner eligible for sales tax concession as per conditions applicable to such exemption. Accordingly, eligibility certificate dated 9.7.2007 was issued in favour of the petitioner. Based thereon, certificate of entitlement was also issued, which was valid from 13.6.2006 to 31.3.2007, subject to renewal from year to year. The said certificate was renewed upto 31.3.2009. The Assistant Commissioner of Taxes in the case of M/s R.K. Chemicals who is W.P.(C) No.1677 of 2010 sought clarification from the Commissioner of Taxes whether production of soapstone powder from soapstone amounted to manufacturing. The Commissioner held in negative relying upon judgment of the Hon'ble Supreme Court in State of Maharastra Vs. Mahalaxmi St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt) was held to be distinguishable. Reliance has also been placed on decisions of Hon'ble Supreme Court in MRF Ltd., Kottayam Vs. Asstt. Commissioner (Assessment) Sales Tax and others, (2006) 8 SCC 702; Pondicherry State Cooperative Consumer Federation Ltd. -Vs.- Union Territory of Pondicherry, (2008) 1 SCC 206 and Vadilal Chemicals Ltd. -Vs.- State of A.P. and others, (2005) 6 SCC 292. Reliance has also been placed on the definition of 'manufacturing' under Section 2(30) of the Act, which is as follows :- 2(30) manufacture means any activity that brings out a change in an article or articles as a result of some process, treatment, labour and results in transformation into a new and different article so understood in comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner to get the benefit. This course is clearly ultra vires the power conferred under Clause 12 of the 2005 Order, referred to above. This being the clear position, it is not necessary to go into the question whether activity of the petitioner amounts to manufacturing in view of law laid down in the judgment of this Court in Deepak Kumar Poddar -Vs.- State of Assam and another, (2010) 6 GLR 835. The issue is debatable and as per opinion earlier formed by the Department, the petitioner was eligible. No subsequent development or suppression or misrepresentation by the petitioner has been pointed out. In these circumstances, the impugned orders cannot be sustained. 11. Following the above, we conclude that mere change of opinion at a b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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