TMI Blog2013 (12) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... ion petitions against the order passed by the Karnataka Appellate Tribunal holding that the goods sold to MESCOM by the assessee is declared goods and tax payable is only at the rate of four per cent. as prescribed under section 15 of the Act. 2. The assessee supplied RCC pole clamps, anchor rods, cross arms, H-frames to MESCOM as per the agreement entered into between them. The said items are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the case by using the word manufacture , in the sense, it has created a new article. It was of the view that the assessee has bent the basic iron to different forms as per the specification given by MESCOM. The process of mere bending as per the specification of the purchaser, cannot be considered as manufacturing activity and therefore, it allowed the appeal, set aside the order and held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cut according to the specifications of MESCOM. In fact, this court had an occasion to consider this question in the case of Nagarjuna Construction Company Limited v. State of Karnataka [2011] 45 VST 390 (Karn), whereby, by a detailed order, it was held that at the time of sale of goods, unless the goods purchased had transformed into new goods, as such, it is not liable to be taxed under the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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