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Issues: Whether condemned motor vehicle parts sold in lots and by weight were liable to be treated as iron scrap under item 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, and whether the Joint Commissioner was justified in revising the appellate order under section 34 of the Act.
Analysis: The materials on record showed that the goods were sold by lots and by weight, and the departmental representative had verified the assessee's statement before the first appellate authority. The list of sales disclosed condemned scrap motor vehicle parts and iron materials such as spring plates and engine parts. The mere description of some spare parts in the bills did not establish that the goods ceased to be iron scrap. Condemned articles made of iron, which could not realistically be put to further use, were held to fall within the description of iron scrap. In revisional jurisdiction under section 34, the Joint Commissioner was required to reach an objective conclusion on the material already on record, and he had no better material than the Appellate Assistant Commissioner. His contrary conclusion was founded on surmises and conjectures.
Conclusion: The goods were held to be iron scrap under item 4 of the Second Schedule, and the revisional order was not sustainable.
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