Classification of steel structurals under the Karnataka sales tax schedule upheld against a claim for corrugated metal sheets.

Classification of the assessee's goods turned on whether they were steel structurals or corrugated metal sheets under the Karnataka Sales Tax Act. On examination of the raw materials and finished products, the Court treated the goods as steel structurals, including angles, joists, channels and similar rolled sections, and rejected the contention that they fell within corrugated metal sheets. The authorities below had reached the same classification on the nature of the goods. The goods were therefore held to fall under entry 2(a)(v) of the Fourth Schedule and not under entry 2(a)(vi), and the challenge to the assessment failed.

---

---

Issues: Whether the goods manufactured and sold by the assessee fall under entry 2(a)(v) of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, or under entry 2(a)(vi).

Analysis: On examination of the raw materials and the finished products, the Court found that the goods were steel structurals such as angles, joists, channels and similar rolled sections. The Court rejected the contention that the goods could be treated as corrugated metal sheets. The authorities below had reached the same conclusion on the nature of the goods and their classification under the Schedule.

Conclusion: The goods fall under entry 2(a)(v) and not under entry 2(a)(vi). The challenge to the assessment failed.

---