BALIA, J. - (1.) HEARD learned counsel for the parties.
(2.) THIS revision is by the Assessing Authority challenging the order passed by the Rajasthan Tax Board on 12. 1. 99 (Annexure/4 ). The respondent-assessee No. 1 is engaged in the business of making Double Paper Cover Aluminum Wire (D. P. C. Wire) and Strips, and also Super Enameled Aluminum Wire (S. E. M. Wire) for sale. For the aforesaid purpose he had established a new industrial undertaking with the investment of Rs. 18,75,834. 00 after the New Sales Tax Incentive Scheme 1989 came into force. His application for issuing eligibility certificate was partly dis-allowed by the District Level Screening Committee (for short "d. L. S. C. ") by its order dt. 11. 9. 97. In respect of aforesaid two items the D. L. S. C. refused to include in the eligibility certificate on the ground that the activities by which the D. P. C. Wire and Strips and S. E. M. Wire and brought into existence no new marketable commodity comes into existence and therefore it is not a manufacturing.
(3.) AGGRIEVED with that order the assessee-respondent appealed before the Rajasthan Tax Board. The Rajasthan Tax Board found that process adopted by the respondent-assessee result in bringing into existence a new distinctly known commercial commodity and amounts to manufacture. The facts emerging from the order of Tribunal and which are not in dispute are that for the purposes of securing commodity in question, the assessee-respondent purchases 9. 5. MM gauge Aluminum and Copper Wire Rods. Such rods in the first instance are reduced to 2. 98 MM to 2. 25mm respectively by using `bull Block Wire Machine' and thereafter once again they are subjected to processing `bull Block Wire Machine' for reducing the thickness further to 1. 62 MM to 0. 81 MM gauge respectively. Thereafter for the purpose of marketing D. P. C. Wire, these wires are placed under Paper Coating and for M. E. S. Coating. The wires so manufactured by the assessee-respondent are used in manufacturing of transformer and in motor winding and if strips are to be produced, the same are subjected to processing for driving through such Strip Machine. I am of the opinion that in view of aforesaid undisputed facts identity of raw-material used for subjecting to such process to secure the end product distinct from D. P. C. Wire and M. E. S. Wire as well as Strips is perceivable. The rods are known as distinct marketable commodity by the commercial word which deals in it, and different from D. P. C. Wires and MES Wires or Strips as known and marketed amongs commercial and users comity and used for different purposes 9. 5 MM gauge metal rods are not used for the purpose of manufacturing transformer or winding motors which need flexible wires and not inflexible rods. ;