Law: Sales Tax Act, (III of 1951)

Section: 7(1),First Schedule

Law: Tariff Act, 1934 (XXXII of 1934)

Section: FirstSchedule

Sales-tax Act, 1951 -- Section 7(1) -- Exemption -- Assessee manufacturer of pottery goods claimed exemption -- S.T.O. turned down the claim and ordered to pay sales-tax for the manufacture of flowers pots and decoration pieces -- Whether pottery goods were exempt from levy of sales-tax -- Held yes -- Notification No. 9, dated 27-6-1951, item 24 -- Word "Pottery", meaning of -- ORDER [The order was passed by SIKANDAR HAYAT KHAN, ACCOUNTANT MEMBER.]-- These three sales tax appeals are directed against the impugned order of the learned AAC by virtue of which he set aside the assessment with a directive to re-determine whether Guldans manufactured by the assessee were made of China and were, therefore, chargeable to sales tax or were made of plastic or glass and accordingly exempt from the levy of sales tax? However, chargeability of sales tax on manufacture of decoration articles was upheld by the learned AAC. 2. Brief facts giving rise to these appeals are that the assessee, namely, M/s. M..... P..... W..... G....., according to information on record, derives income from the manufacture of flower pots and decoration pieces. The assessee during the assessment proceedings claimed exemption from sales tax on flower pots and decoration pieces. However, claim of the assessee was turned down by the respective Sales Tax Officers as a consequence of which he was made liable to pay following amounts on account of sales tax for the manufacture of flower pots and decoration pieces:-- Assessment Year Sales tax determined as payable by the assessee. 1970-71 Rs. 1,200/- 1971-72 Rs. 891/- 1973-74 Rs. 4,690/- 3. The liability on account of sales tax in respect of the charge year 1970-71, 1971-72 and 1973-74 was contested in appeal before the learned AAC who by virtue of appeal Nos. 50, 60 and 60-a dated 24-1-1980 held as under:-- "I have listened to the arguments of the counsel and gone through the records of the case. The fact remains as to whether the products manufactured by the appellant would fall under the exemption as claimed by him. So far as the sales tax levied on the sales of Guldan in concerned, the same is set aside with the direction that the sales tax Officer…

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