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Assistant Commercial Taxes Officer, Ward-I, Circle-G, Jaipur Versus Shiv Kripa Conductors Pvt. Ltd.

2015 (4) TMI 1089 - RAJASTHAN HIGH COURT

Entitlement for benefit of Notification No.P.4 (8) Finance/Group-4/91-110 dated 6/3/1991 - Assessee is carrying on business of copper and purchase of copper and thereafter manufacturing electric wire and cable and sale thereof - Assessing officer denied benefit of notification on the ground that the final product was not electric wire and cable and it does not fall within the definition of cable - Held that:- the Tax Board has correctly analyzed the Notification dated 6/3/1991 where the intentio .....

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en able to prove that the copper which was purchased by the assessee has not been put to use in manufacturing of electric wire and cable and when even the Assessing Officer has not been able to prove contrary then the finding of fact arrived by the Tax Board as also by the Deputy Commissioner (Appeals) is in line of the Notification. Also the revenue was unable to pin-point how the copper was not used in the product manufactured by the assessee. Therefore, when definite finding has been reached .....

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. The brief facts which can be noticed are that the respondent-assessee is carrying on business of copper and purchase of copper and thereafter manufacturing electric wire and cable and sale thereof. It was claimed by the assessee that he has purchased goods to the extent of ₹ 10,46,436/- as per Notification no.P.4 (8) Finance/Group-4/91-110 dated 6/3/1991 whereas assessing officer was of the view that it did not fall within the definition of said Notification as the final product was not .....

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e revenue. The Tax Board also after analyzing the Notification allowed the claim of the assessee and upheld the finding of DC(A) and dismissed the appeal of the revenue. Hence this revision. 5. Learned counsel for the revenue has contended that the product in which the assessee deals would not fall within the ambit of Notification as its product is different. It is contended that the assessing officer has rightly come to the conclusion that the claim of the assessee did not fall within the Notif .....

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