TMI Blog2015 (10) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... rement of Explanation (1) could not have been read under Explanation (5), particularly in absence of anything available in the statute book permitting to do so. - it was required to satisfy the requirements contemplated in Explanation (5) and the requirement under Explanation (1) have wrongly been taken into account by the Tribunal in the impugned order, as the same is not applicable. It cannot be said that a person, manufacturing a particular compound in tablet form, if starts manufacturing the same compound in injection form, there is no change and it is one and the same thing. Moreover a different form of a particular item per se cannot be said that it amounts to manufacturing the same item. On the face of also, it amounts to manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation (5) ? (ii) Whether liquid pesticides and powder pesticides manufactured by the assessee-revisionist are one and the same thing as held by Revenue or different ? 3. So far as question No. (i) is concerned, this court finds that requirement relating to land, building, etc., are contemplated in Explanation (1) in the context of a new unit but in respect of units which are already existing but have undergone expansion, diversification or modernization, the matter is governed by Explanation (5), which reads as under: (5) 'Unit which has undertaken expansion, diversification or modernization' means an industrial undertaking- (a) of a dealer who is not defaulter in payment of any dues under this Act or the Central Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Explanation (1) have wrongly been taken into account by the Tribunal in the impugned order, as the same is not applicable. 6. Now I come to second question, whether liquid pesticides and powder pesticides are one and the same thing. 7. In this regard my attention is drawn to the raw material used for preparation of two forms of pesticides, i.e., liquid and powder, by referring to annexure 10 to the revision, which has been issued by Plant Protection Officer, Muzaffarnagar and it says that for production of dust (powder) pesticides, nature of B. H. C., malathyne, methyl parathyne/D. P. are used. The ingredients used are different than what are used in liquid pesticides. It reads as under : 8. Similarly, the machines which are u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e compound in injection form, there is no change and it is one and the same thing. Moreover a different form of a particular item per se cannot be said that it amounts to manufacturing the same item. On the face of also, it amounts to manufacturing an item with expansion of industrial establishment for the reason that machines, plants and other items will have to be added so as to go for manufacturing different form of item. 11. Even applying the doctrine of common parlance, when a person demands a particular pesticides in a particular form, the supplier does not make him available the item in whatever form he had. In common parlance also, therefore, the dust pesticides and liquid pesticides are treated differently. At least in this rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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