1973 (4) TMI 88

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.... the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P. The Judge (Revisions), Sales Tax, U.P., has referred the following question for our opinion: "Whether, on the facts and circumstances of the instant case, the iron hoops are covered by the term 'iron and steel' as defined in section 14(iv) of the Central Sales Tax Act? " The assessee dealt in iron bailing hoops an....

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....ing authority dismissed the revision and upheld the order of the Assistant Commissioner (J.) I, Sales Tax. Thereafter, the Commissioner applied for and has obtained a reference of the question referred to above. The question as to whether bailing hoops are declared goods under section 14(iv) of the Central Sales Tax Act has been considered by the Gujarat High Court in the case already referred ....

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.... steel scrap, steel ingots, steel billets, steel bars and rods (d) (i) steel plates, (ii) steel sheets, sold in the same form in (iii) steel bars and tin bars, which they are directly pro. (iv) rolled steel sections, duced by the rolling mill." (v) tool alloy steel; This sub-section gives the various categories of iron and steel which can claim to be taxed at a lower rate of tax.....

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....as given in various dictionaries held that: "The only rational meaning that can be given to the entry 'rolled steel sections' is to say that it refers to certain well designed parts which can be used for structural construction", and on this view came to the conclusion that iron hoops, which were only thin scraps of steel used for tying big bundles of bales of cotton or other material to keep t....