COMMISSIONER SALES TAX Vs. THAKUR RAM KISHORI LAL

JUDGEMENT

(1.) These three revisions filed by the Commissioner, Sales Tax, can be conveniently taken up together. The assessment years involved are 1976-76, 1976-77 and 1977-78. The assessee carried on business, inter alia, in purchase and sale of brass scraps and the question in the present revisions is confined to the taxability of the same. The Sales Tax Officer assessed the turnover in respect of sales of scraps under entry No. 1 of the schedule to Notification No. ST-II-4949/X-10(2)-74 dated 30th May, 1975, which reads : All kinds of minerals, ores, metals and alloys except those included in any other notification issued under the Act.

(2.) The turnover in respect of these goods is liable to tax at the point of sale by the manufacturer or by the importer and the rate of tax is 2 per cent. This notification has come into effect from 1st June, 1975.

(3.) The assessee's contention was that he was not liable to tax in respect of the aforesaid turnover under the aforesaid entry because he was neither the manufacturer nor the importer. This contention was repelled by the assessing authority. The same view was taken on appeal but on further revision the Additional Judge (Revisions) has accepted the assessee's contention and has exempted him from tax on the aforesaid turnover.