COMMISSIONER TRADE TAX Vs. CHANDRAWATI POLYMERSE P LTD

JUDGEMENT

(1.) HEARD the learned Standing Counsel appearing for the department. None is present on behalf of the assessee. The brief facts of the revision are that the assessee M/s Chandrawati Polymerse (P) Ltd. was engaged in the business of manufacturing and sale of decorative laminated sheets. The eligibility certificate under Section 4-A was granted for a period of five years with effect from 11.11.1985 vide order dated 22.3.1988. Later on, it was found that the assessee has misused the facility of exemption. The Special Investigation Branch vide letter dated 31st August, 1989 has mentioned that the assessee has sold the base papers which were imported from Japan as a raw material. On the basis of this report, the Commissioner has cancelled the certificate vide its order dated 26.9.1991. Being aggrieved, the assessee has challenged the order of the Commissioner before the Tribunal, who, vide its impugned order dated 2.7.1994 has set aside the order passed by the Commissioner dated 26.9.1991 for the reason that the same was passed after expiry of the exemption period which ended on 10.11.1990. Further, the Tribunal after examining the entire material on record observed that the assessee has imported 1521 Kg. of base papers from Japan. The size of the base paper was in excess as required, so it was sent for job work to M/s Parnam Associate, Delhi, who cut the paper according to desirable size. The said paper was returned to the assessee after having the job charges. For this purpose, the necessary documentary evidence were examined by the Tribunal. After hearing the learned counsel for the revisionist and on the basis of the material available on record, I am of the view that the assessee has not sold any base paper to M/s Parnam Associate, Delhi. In fact, the paper was given to them for job work which was returned by the said M/s Parnam Associate, Delhi after having the job charges. The sale of sun mica shown by the assessee was accepted by the Tribunal where the use of base paper was shown. Hence, It is proved that the base paper was fully utilized in manufacturing sun mica. When it is so, I do not find no reason to interfere with the Tribunal's impugned order dated 2.7.1994 which is hereby sustained along with the reasons mentioned therein. No substantial question of law emerges. The revision is hereby dismissed.