PATEL ALUMINIUM PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE first petitioner is a company manufacturing some aluminium products namely extruded shapes and sections, slugs etc. falling under Tariff Entry 27. From November 1980 onwards, the petitioner-Company filed the price list claiming deductions on account of certain items alleged to be post manufacturing expenses. Along with that price list they filed their Chartered Account's certificate specifying the percentage of post-manufacturing expenses. However, the petitioner's claim was rejected. After filing the appeal, which was dismissed, the petitioners had earlier filed writ Petition No. 470 of 1981. At the stage of admission of the said writ petition, the impugned orders were set aside with liberty to the assessing authorities to pass fresh orders in accordance with law. In the meanwhile the petitioners were allowed to clear the goods on certain terms.

(2.) PURSUANT to the orders passed on 9th April 1981 in Writ petition No. 470 of 1981, the petitioners were heard again. They filed their fresh price list and claimed deductions on a account of six items as post-manufacturing expenses. The said six items are as under :

(3.) WE have heard Shri Parikh, the learned Counsel appearing on behalf of the petitioners. Out of the six items in respect of which deductions were claimed on the ground of post-manufacturing expenses, the last item namely additional sales tax has been held to be admissible as deduction under the impugned order. Hence what survives for our consideration is the question as to whether the remaining five items are admissible as deductions on account of the same being post-manufacturing expenses.