High Court: No Extra Tax on Cast Iron Castings from Pig Iron & Scrap

The High Court of Andhra Pradesh affirmed that cast iron castings are not subject to additional tax if produced from pig iron and cast iron scrap, falling under entry 2 of the Third Schedule. The Court upheld the Tribunal's decision and rejected the tax revision petition, with no costs awarded.

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The High Court of Andhra Pradesh ruled that cast iron castings fall under entry 2 of the Third Schedule and are not liable to pay tax again if manufactured from pig iron and cast iron scrap. The Government of Andhra Pradesh clarified that cast iron castings are covered under the term cast iron. The court agreed with the Tribunal and dismissed the tax revision case. The petition was dismissed with no costs.

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