Law: Sales Tax Act, (III of 1951)

Section: 2(12),4

(a) Sales tax--- ----Appeal---Fresh ground---Ground which required further investigation and had not been raised or discussed before lower appellate forum was not allowed to be raised by Income-tax Appellate Tribunal (b) Sales Tax Act (III of 1951)---Ss. 2(12) & 4---Exemption---Expression "partly manufactured goods"--­Connotation--- "Shoe lasts" being moulds on which shoes are made were not such goods as would ultimately become an integral part of the shoe manufactured on such moulds---Shoe lasts, therefore, were not "partly manufactured goods" and not exempt from sales tax under provisions of S.4 of Sales Tax Act, 1951 even though the purchasers happened to be licensed manufacturers. ORDER H.U. SIDDIQI (MEMBER). ---This appeal has been filed against the order of the Appellate Assistant Commissioner of Sales Tax, in respect of sales tax assessment for the year 1956-57. 2. The appellant which manufactures shoe-lasts claimed a refund of the sales tax of Rs.3,272 on the ground that the goods in question were not exigible to tax. The plea which seems to have been taken before the Sales Tax Officer was that the shoe-lasts are spare parts of machinery and in the alternative if they were not such spare parts then the sales thereof having been made to another licensed manufacturer were exempt from payment of sales tax under section 4(a) of the Sales Tax Act. It was held by him that shoe-lasts were neither spare parts of machinery nor were they "partly manufactured goods" within the meaning of section 2(12) of the Sales Tax Act. The refund was accordingly disallowed. Against this order the assessee preferred an appeal to the Appellate Assistant Commissioner of Sales Tax who confirmed the order of the assessing officer. Hence this appeal. 3. The memorandum of appeal has listed the following grounds: "(1) That the order of the worthy Assistant Commissioner is against the facts of the case and the law applicable thereto. (2) That the appellants are licensed manufacturers of partly manufactured goods and sell their goods to the licensed manufactures, hence their production is exempted from the sales tax. " 4. Apart from the general ground at No. l above, the only…

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