1970 (3) TMI 140

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....nd iron materials, amongst other articles, about the taxation of which there is no dispute. They sell B.P. sheets (iron plates) and iron rods. The method adopted by them is to cut into pieces the B.P. sheets and iron rods according to the needs of the customers. During the relevant period-quarters ending 31st March, 1965 and 30th September, 1965-they were assessed at five per cent. in respect of t....

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....ich they are directly produced by the rolling mill; (c) steel scrap, steel ingots, steel billets, steel bars and rods. 3.. It would appear from entry 3C(c) that iron rods are taxable at two per cent. Even though the longer iron rods are cut into pieces, they continue to remain as iron rods. The assessing authorities were wrong in taxing the petitioners at five per cent. under entry 68 which ....

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....f Andhra Pradesh[1967] 20 S.T.C. 417., where a Division Bench of the Andhra Pradesh High Court held that a casuarina tree cut into short pieces still retained its character as a casuarina tree. There, the proviso under examination was altogether in different language. It was to the effect: "Provided that in the case of a sale by a person of agricultural or horticultural produce grown by himself....

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....of "sugar". 6.. We accept Mr. Das's contention with regard to iron rods that they were not taxable at five per cent. The writ application is accordingly allowed in part. The assessment with regard to iron rods will be modified by the assessing officer by taxing at two per cent. and not at five per cent. 7.. We would, however, make it clear that in a case of this nature this court should not ....