TMI Blog2011 (8) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer and after engraving and polishing, etc., he sold the same to a dealer outside the State who is stated to have exported the same. The assessing authority by means of an order dated August 23, 2000 raised demand of purchase tax against the assessee with reference to section 3AAAA of the Act on purchase of kora maal. Not being satisfied with the order so passed the assessee preferred first appeal No. 1240/2000 (97-98). The appeal was allowed by the Deputy Commissioner by means of order dated August 2, 2001. It was held that the goods after polishing and engraving continued to be the same as those purchased by the petitioner. The identity of the purchased goods had not changed. The sale after polishing and engraving was therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a maal after polishing and engraving, etc. The processed brass ware is altogether a different commodity, viz-a-viz kora maal having different commercial value. Sri Gupta in reply submits that pure findings of facts have been recorded by the Tribunal with regard to the identity of the goods after they have been polished and engraved. Such finding has not been shown by the Department to be perverse or based on no evidence. He specifically refers to the Notification No. 3468 dated November 1, 2000 issued by the Department itself wherein it is clarified that kora maal after polishing and engraving continues to be the same commodity and there is no change in the identity of the goods. Having heard counsel for the parties and examined th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such goods in the circumstances mentioned in clauses (a) and (b), if- (i) such goods purchased from a registered dealer have already been subjected to tax or may be subjected to tax *under this Act; (ii) tax has already been paid in respect of such goods purchased from any person other than a registered dealer; (iii) the purchasing dealer resells such goods within the State or in the course of inter-State trade or commerce or exports out of the territory of India, in the same form and condition in which he had purchased them; (iv) such goods are liable to be exempted under section 4A of this Act. There are concurrent finding of fact by both the first appellate authority and the second appellate authority, authorities in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polished kora maal was an independent sale of goods to a dealer out of the State the same would be covered by proviso (iii) to section 3 AAAA of the Act. This court may clarify that the sale to a dealer outside U.P. would be a sale in the course of inter-State sale or commerce covered by section 3AAAA(1), proviso (iii). There is a categorical finding of fact by both the appellate authorities below that the identity of the goods had not been altered after polishing and engraving. This finding of fact could not be demonstrated to be perverse or based on no evidence. Accordingly this court finds that there is no illegality in the order of the Tribunal so as to warrant interference by this court. Accordingly all the above-mentioned t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
