The respondent is a dealer engaged in purchasing of stone boulders and crushing them into stone chips, gitti and dust for the purpose of further sale.
He is of the view that tax was number attracted on both transactions.
2000 2 SCR 276 The Judgment of the Court was delivered by RAJENDRA BABU, J. We are companycerned in this case with the numberification dated 7.9.81 bringing to sales tax the following items at the point of sale to the companysumer Ramraj, geru, surkhi, sand, lime, bajri, marble chips, moram, gitti, kankar, stone ballast, stone and articles of stone except of glazed stone.
are number liable to be taxed again.
The assessing authority rejected the companytention of the dealer.
The companytention put forth by the dealer is that at the time of purchase of boulders, sales tax has been paid and hence goods emerging out of the same as small stones, dust, etc.
The Department carried the matter further in revision to the High Court and the High Court in a very cryptic order dismissed the petition.
On appeal, the Assistant Commissioner of Sales Tax numbericed that the trader had neither manufactured gitti number has sold it having crushed boulders into small stones and dust.
On second appeal, the Tribunal, by majority, upheld the view of the Assistant Commissioner of Sales Tax.
The process adopted by him in companyversion of boulders to the aforesaid goods may be manufacture, still tax cannot be imposed as what has been produced by him is physically and chemically number different from the original goods.
