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TMI Blog2013 (12) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent. ORDER The State has preferred these revision 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal held that the assessing authority has wrongly considered 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 therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has come into existence. The iron and steel is bent and 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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