1996 (4) TMI 427

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....n the business of manufacturing and sale of rims of cycles. The assessing officer, under the Uttar Pradesh Sales Tax Act, made provisional assessment treating the rims as cycle parts and taxed the same under the said Act at 8 per cent. Before the assessing officer, the contention of the appellant was that cycle rims were declared goods under clause (xiv) of sub-section (iv) of section 14 of the Central Sales Tax Act (hereinafter referred to as "the Act") and according to section 15 of the Act the tax payable under the said law in respect of any sale or purchase of declared goods inside the State could not exceed 4 per cent of the sale or purchase price thereof and such tax shall not be levied at more than one stage. The assessing officer, h....

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....ally known as "wheel" and, therefore, could be taxed under the U.P. Sales Tax Act at 8 per cent and it was not declared goods. The only question which arises for consideration in these appeals is whether cycle rims are declared goods or not. Sub-clause (xiv) of sub-section (iv) of section 14 of the Act reads as follows: "It is hereby declared that the following goods are of special importance in inter-State trade or commerce: (iv) iron and steel, that is to say,-   (xiv) wheels, tyres, axles and wheel sets." It is not in dispute that according to section 15 of the Act in respect of the declared goods which are enumerated in section 14 of the Act, the tax on their sale or purchase inside the State cannot exceed 4 per cent. Section....