TMI Blog2011 (11) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of computer printing stationery for parties with perforation, colour printing of rows and logos of the parties and embedding carbon paper between two computer printing papers for use by the customers. The assessee availed of sales tax exemption for seven years on the ground that it was engaged in manufacture of computer printing paper and the assessee was permitted to enjoy sales tax exemption on the sale of same product, namely, computer printing papers made from paper rolls purchased by it along with other raw materials like carbon paper, colouring material, etc. However, after availing of sales tax exemption treating the very same computer printing paper as manufactured product for seven years, the assessee changed their stand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the item sold is a product different from paper purchased by the assessee in bulk attracting tax at first sale point, we feel that the assessee should not be allowed to blow hot and cold in a matter like this. This is because the assessee for seven years after starting the industry contended that it is engaged in manufacture of computer printing paper, which is a product different from paper purchased by it, and it is entitled to sales tax exemption on sale of the product manufactured. This claim was allowed and the assessee enjoyed sales tax exemption for seven years on the sale of the products on the ground that the products sold are manufactured from the materials purchased. However, when the period of exemption is over, the assessee ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer has purchased ink, carbon paper stores and other consumables as raw materials. (5) The products transferred on delivery notes are computer stationery forms and computer printing forms and invoices are raised. 7. The dealer has filed statement that they were involved in the manufacture of computer printer forms, pre-printed forms, blank forms, etc. They have also admitted that they were purchasing paper rolls, carbon paper, ink, packing materials, plates and paper cartons and manufacturing computer forms with installed computer stationery manufacturing and printing machine, collating M/C plate making and get ready the finished product as computer printer forms. ... The appellant purchase paper in bulk quantity from regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further the case decided is with reference to claim of exemption on manufactured product, whereas in this case the assessee got exemption for the very same product as manufactured product and thereafter they are changing their stand to continuously avoid payment of tax legitimately due on the sale of the product manufactured by the assessee. Even though the learned counsel has relied on the decision of the Supreme Court in Union of India v. J. G. Glass Industries Ltd. reported in [1999] 114 STC 387 (SC), what we notice from the said judgment is that the question considered is whether the printing of logo itself constitutes manufacturing activity. In this case, the entire process as stated above constitute manufacturing activity because in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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