RAJASTHAN GENERAL TRADING COMPANY Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) The assessee had filed a revision before the Judge (Revisions) who issued a notice to the assessee to show cause as to why he should not be treated as a manufacturer of the waste newsprint which the assessee had purchased and thereafter sold.

(2.) The Judge (Revisions) was of the view that since the assessee had purchased odd size newsprint from the newspaper in Lucknow and sent it and then converted the same into writing paper and sold it to the newspaper he was a manufacturer of writing papers. He was accordingly taxed.

(3.) In this revision it is asserted that what the assessee purchased was odd size newsprint. After cutting it he again sold it back to the newspaper for the use as newsprint in magazine, etc., where the size of the page is smaller. It is Submitted by the counsel that by merely cutting the paper into a different size, the assessee did not become the manufacturer of the newsprint.