{"id":71108,"date":"1999-10-14T00:00:00","date_gmt":"1999-10-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/coastal-chemicals-ltd-etc-vs-commercial-tax-officer-a-p-and-on-14-october-1999"},"modified":"2017-12-10T21:12:20","modified_gmt":"2017-12-10T15:42:20","slug":"coastal-chemicals-ltd-etc-vs-commercial-tax-officer-a-p-and-on-14-october-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/coastal-chemicals-ltd-etc-vs-commercial-tax-officer-a-p-and-on-14-october-1999","title":{"rendered":"Coastal Chemicals Ltd. Etc vs Commercial Tax Officer, A.P. And &#8230; on 14 October, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Coastal Chemicals Ltd. Etc vs Commercial Tax Officer, A.P. And &#8230; on 14 October, 1999<\/div>\n<div class=\"doc_bench\">Bench: S.P. Bharucha, V.N. Khare, D.P. Mohapatra<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  2379 of 1991\n\nPETITIONER:\nCOASTAL CHEMICALS LTD. ETC.\n\nRESPONDENT:\nCOMMERCIAL TAX OFFICER, A.P. AND ORS. ETC.\n\nDATE OF JUDGMENT: 14\/10\/1999\n\nBENCH:\nS.P. BHARUCHA &amp; V.N. KHARE &amp; D.P. MOHAPATRA\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>1999 Supp(3) SCR 694<\/p>\n<p>The Judgment of the Court was delivered by BHARUCHA, J. CA No. 2379\/91 :\n<\/p>\n<p>On the application of learned counsel for the appellant, the appeal is<br \/>\ndismissed as withdrawn.\n<\/p>\n<p>C.A. No. 3440\/91 :\n<\/p>\n<p>The order under challenge was passed by a Division Bench of the High Court<br \/>\nof Andhra Pradesh on a writ petition filed by the appellant. The writ<br \/>\npetition was dismissed and the appellant is here by way of special leave to<br \/>\nappeal.\n<\/p>\n<p>The appellant purchased natural gas from the first respondent, the Oil and<br \/>\nNatural Gas Commission. It used the natural gas as fuel for the manufacture<br \/>\nof paper and paper products. It claimed that it was entitled to the<br \/>\nconcessional rate of tax that was provided for under Section 5-B(l) of the<br \/>\nAndhra Pradesh General Sales Tax Act, 1957. Originally this was permitted<br \/>\nand, when it was not, the appellants filed the writ petition aforestated.\n<\/p>\n<p>Section 5-B (1) reads thus :\n<\/p>\n<p>&#8220;Notwithstanding anything in this Act, every dealer shall pay, in respect<br \/>\nof any sale of goods to another dealer for use by the latter as raw<br \/>\nmaterial, component part, sub-assembly part, intermediate, consumables and<br \/>\npacking material of any other goods which he intends to manufacture inside<br \/>\nthe State, a tax at the rate of four paise in the rupee or the rates<br \/>\nspecified in Sections 5, 5A and 6B in respect of goods other than declared<br \/>\ngoods, or Sections 6, 5A and 6B in respect of declared goods, whichever is<br \/>\nlower on the turnover relating to such sale :\n<\/p>\n<p>Provided that the provisions of this sub-section shall not apply to any<br \/>\nsale unless the dealer selling the goods furnished to the assessing<br \/>\nauthority in the prescribed manner a declaration duty filled in and signed<br \/>\nby the dealer to whom the goods are sold containing the prescribed<br \/>\nparticulars in the prescribed form obtained from the prescribed authority<br \/>\non payment of prescribed fee.&#8221;\n<\/p>\n<p>The argument on behalf of the appellant is that the natural gas is a<br \/>\n`consumable&#8217; within the meaning of the aforesaid provision and, therefore,<br \/>\nentitled to the concessional rate of tax. The High Court relied upon this<br \/>\nCourt&#8217;s judgment in <a href=\"\/doc\/1639473\/\">Deputy Commissioner of Sales Tax (Law), Board of<br \/>\nRevenue (Taxes), Emakulam v. M\/s Thomas Stephen &amp; Co, Ltd., Quilon,<\/a> [1988]<br \/>\n2 SCC 264, to come to the conclusion that the natural gas fell outside the<br \/>\nmeaning of the word `consumables&#8217; in the said provision.\n<\/p>\n<p>Our attention was drawn to several judgments of this <a href=\"\/doc\/256623\/\">Court (M\/s. J.K.<br \/>\nCotton Spinning &amp; Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur and<br \/>\nAnr.,<\/a> [1965] 1 SCR 900, <a href=\"\/doc\/1988217\/\">Indian Farmers Fertiliser Cooperative Ltd. v.<br \/>\nCollector of Central Excise, Ahmedabad,<\/a> [1996] 5 SCC 488, <a href=\"\/doc\/1607829\/\">Collector of<br \/>\nCentral Excise, New Delhi v. M\/s. Ballarpur Industries Ltd.,<\/a> [1989] 4 SCC<br \/>\n566 and Commercial Taxes Officer, Circle D., Jaipur v, Rajasthan<br \/>\nElectricity Board, Jaipur, [1997] 10 SCC 330, none of which, in our view,<br \/>\nhas any relevance to the specific point at issue. No judgment has been<br \/>\nreferred to by the learned counsel for the appellant which deals with the<br \/>\nmeaning of the word `consumables&#8217;.\n<\/p>\n<p>The word `consumables&#8217; in the said provision takes colour from and must be<br \/>\nread in the light of the words that are its neighbours, namely, `raw<br \/>\nmaterial&#8217;, `component part&#8217;, `sub-assembly part&#8217; and `intermediate part&#8217; so<br \/>\nread, it is clear that the word `consumables&#8217; therein refers only to<br \/>\nmaterial which is utilised as an input in the manufacturing process but is<br \/>\nnot identifiable in the final product by reason of the fact that it has got<br \/>\nconsumed therein. It is for this reason that `consumables&#8217; have been<br \/>\nexpressly referred to in the said provision, though they would fall within<br \/>\nthe broader scope of the words `raw material&#8217;.\n<\/p>\n<p>In the case of Thomas Stephen &amp; Co., relied upon in the impugned judgment,<br \/>\nit was held that cashew shells used as fuel did not get consumed in the<br \/>\nmanufacture of other goods and that &#8220;consumption must be in the manufacture<br \/>\nas raw material&#8221;.\n<\/p>\n<p>To use the words of Thomas Stephen &amp; Co. the natural gas used by the<br \/>\nappellant does &#8220;not tend to the making of the end- product&#8221;. It is not a<br \/>\n`consumable&#8217;.\n<\/p>\n<p>The appeal is dismissed, with costs. CA. No. 2697191:\n<\/p>\n<p>In the light of the order passed in C.A. No. 3440 of 1991, this appeal is<br \/>\ndismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Coastal Chemicals Ltd. Etc vs Commercial Tax Officer, A.P. And &#8230; on 14 October, 1999 Bench: S.P. Bharucha, V.N. Khare, D.P. Mohapatra CASE NO.: Appeal (civil) 2379 of 1991 PETITIONER: COASTAL CHEMICALS LTD. ETC. RESPONDENT: COMMERCIAL TAX OFFICER, A.P. AND ORS. ETC. DATE OF JUDGMENT: 14\/10\/1999 BENCH: S.P. BHARUCHA &amp; V.N. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-71108","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Coastal Chemicals Ltd. Etc vs Commercial Tax Officer, A.P. 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