RAM CHEMICAL INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These two tax revision cases are preferred against a common order of the Sales Tax Appellate Tribunal. T.R.C. No. 26 of 1978 pertains to the assessment year 1974-75 while T.R.C. No. 27 of 1978 pertains to the assessment year 1975-76. The only question in these cases is :

(2.) The assessee purchases kerosene from the Indian Oil Corporation and removes the odour and impurities therefrom by a process which includes passing compressed air for a period of four to six hours or longer. The learned counsel for the petitioner has placed before us the process which is applied for removing the odour and impurities from the kerosene. It reads as follows :

(3.) The correctness of this process is not disputed by the department before us nor does the Tribunals order say otherwise.