2008 (2) TMI 602

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....t judgments rendered by the High Court of Kerala at Ernakulam in Tax Revision Case Nos. 467 of 2000 and 10 of 2001 by which the view taken by the Assistant Commissioner (Assessment), Sales Tax Office, Cochin and confirmed by Additional Deputy Commissioner (Appeals) II, as well as the Kerala Sales Tax Appellate Tribunal that the copper sheets and brass sheets in which the appellant deals fall within the ambit of entry Nos. 116A and 116D which provide tax at the rate of eight per cent on the total turnover, of copper and brass respectively, is upheld. The appellant-company is a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 ("the Act", for short). It, inter alia, deals in copper sheets and brass sheets. Wh....

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.... the question posed for consideration of this court, it would be advantageous to refer to the entries in question. Aluminium, tin, copper, brass, etc., are classified under the general head "non-ferrous metals" which comprises entry Nos. 115 to 116G. The relevant entries read as under: "Non-ferrous metals   A bare perusal of the above quoted entries makes it clear that entry 116A deals with copper whereas entry 116D deals with brass. The short question which arises for determination of this court is whether the copper sheets and brass sheets would fall under the entry Nos. 116A and 116D, respectively. There is no manner of doubt that copper and brass are metals. In ordinary temperature and pressure these metals occur in solid ....

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....r brass products. If these items are not copper or brass products the same will have to be regarded as copper and brass metals falling within the ambit of entry Nos. 116A and 116D. The reliance placed by the learned counsel for the appellant on the decision of the Supreme Court in Hindustan Aluminium Corporation Ltd. v. State of Uttar Pradesh [1981] 3 SCC 578 See [1981] 48 STC 411 (SC). to contend that copper sheets and brass sheets are distinct commercial items from copper and brass and, therefore, would not fall under entry Nos. 116A and 116D, is misplaced. In the said case the appellant was carrying on the business of manufacturing and dealing in aluminium metal as well as various aluminium products. The State Government had issued....