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of <h1>Steel Springs Classified Under Entry 99/68 for Taxation Rates</h1> The High Court analyzed the classification of steel springs under the Kerala General Sales Tax Act, determining they should be classified under entry ... - Issues:1. Interpretation of classification under Kerala General Sales Tax Act for steel springs.2. Determining the correct tax entry for steel springs under the Act.Issue 1: Interpretation of classification under Kerala General Sales Tax Act for steel springs:The case involved a dealer selling steel springs and the question was whether the springs fell under entry 99/68 of the First Schedule to the Kerala General Sales Tax Act or under entry 2(ii)(d) and 2(ii)(f) of the Second Schedule. The Tribunal initially held that the springs should be taxed at 4%, but the assessing authority and Deputy Commissioner (Appeals) disagreed. The High Court analyzed the manufacturing process of steel springs, emphasizing their unique characteristics as elastic contrivances made of steel. The Court referred to relevant entries in the Act and concluded that since steel springs were not specifically mentioned in entries 2(ii)(d) and 2(ii)(f) of the Second Schedule, they should be classified under entry 99/68 of the First Schedule.Issue 2: Determining the correct tax entry for steel springs under the Act:The Court compared entry 99 (taxable at 6%) and entry 68 (taxable at 8%) of the First Schedule, which covered iron and steel articles not mentioned elsewhere. Entries 2(ii)(d) and 2(ii)(f) of the Second Schedule listed specific steel items but did not include steel springs. The Court noted that the specific manufacturing process of steel springs differentiated them from items listed in the Second Schedule. Consequently, the Court agreed with the assessing authority and Deputy Commissioner that steel springs should be classified under entry 99/68 of the First Schedule. The High Court set aside the Tribunal's decision and ruled in favor of the Revenue, directing the taxation of steel springs at the rates specified under entry 99/68.
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