Law: Sales Tax Act, (III of 1951)

Section: 2(12),3(1)(a),4,4(a)Rule12

Sales-tax Act, 1951 -Sections 2(12), 3(1)(a), 4, 4(a) Rule 12 ----Partly manufactured goods -Shoe lasts -Not partly manufactured goods' -Sales made by one licensed manufacturer to another licensed manufacturer -Whether exempt from tax -Held no - Appeal -Additional ground of appeal -Ground not raised or discussed at lower stage -Ground requiring further investigation -Whether can be allowed to be raised at the appeal stage -Held no -- Additional ground of appeal -Point not taken at lower stage -Adjudication thereon involving fresh investigation -Not allowed to be raised -- Shoe-lasts -Neither 'partly manufactured' goods nor constituent or component part of taxable goods -Refund inadmissible -- ORDER {The order was passed by H U SIDDIQI, Judicial 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 good 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 manfucturers, hence their production is exempted from the sales-tax". (4) Apart from the general…

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