Declared goods treatment for iron and steel in civil works contracts limits taxation to the concessional rate.

Iron and steel used in civil works contracts, when transferred in the same form, retain the character of declared goods under Section 14 of the Central Sales Tax Act, 1956 and are taxable only at the concessional rate. The governing principle was treated as settled by the Supreme Court, so no further question of law arose for consideration in the revision petition. The Tribunal's view that only limited factual segregation was needed at assessment did not change the legal position. Accordingly, the goods remained liable at 4%, and the Revenue's revision failed on the merits.

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Issues: Whether iron and steel used in the execution of civil works contracts retained the character of declared goods and was taxable at the concessional rate of 4% rather than at the higher rate of 13%, and whether the Revenue's revision petition therefore survived for consideration.

Analysis: The controversy was found to be covered by the Supreme Court's ruling that iron and steel used in civil works contracts, where transferred in the same form, continue to be declared goods under Section 14 of the Central Sales Tax Act, 1956 and are taxable only at the concessional rate. The Court accepted that the question was no longer res integra and that no further question of law arose for determination in the revision petition. The Tribunal's approach of treating the issue as requiring only limited factual segregation at the assessment stage did not alter the governing legal position.

Conclusion: The goods remained declared goods for the relevant purpose and were liable only to tax at 4%; the Revenue's revision was not maintainable on the merits and failed.

Ratio Decidendi: Iron and steel used in civil works contracts, when transferred in the same form, remain declared goods and cannot be taxed at a rate higher than the concessional rate prescribed for such goods.

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