1980 (3) TMI 240

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....essment years 1971-72 and 1972-73 and the question for consideration is as to whether steel tubes are liable to tax as a declared commodity under section 14(iv) of the Central Sales Tax Act, 1956, at the rate of 3 per cent or as mill stores liable to tax at 6 per cent. The only reason given by the revising authority for treating steel tubes as a declared commodity under section 14(iv) of the Centr....

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....ced by the rolling (v) tool alloy steel; } mill." This clause has been substituted by section 11(b) of the Central Sales Tax (Amendment) Act, 1972, with effect from 1st April, 1973, and it now certainly includes: "(xi) Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings." It would appear, therefore, that with effect from 1st April, 1973, steel t....

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....ssion was apparently meant to exhaustively enumerate the kinds of goods in a given list. The purpose of an enumeration in a statute dealing with sales tax at a single point in a series of sales would, very naturally, be to indicate the types of goods each of which would constitute a separate class for a series of sales. Otherwise, the listing itself loses all meaning and would be without any purpo....