1981 (9) TMI 252

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d circumstances of the case, the revising authority was justified in holding that iron shafts were taxable as iron and steel?" The assessee was a dealer in iron bars (shafts). Sales tax was paid at the time of purchase, and the question arose as to whether he was liable to pay sales tax on the subsequent sales made by him. The Sales Tax Officer held that iron bars (shafts) sold by him did not fall in the category of iron and steel as referred to in section 14(iv) of the Central Sales Tax Act, and as such, taxed the turnover. The appeal filed by the assessee on the point failed. He then filed a revision. The revising authority has taken the view that iron bars (shafts) sold by the assessee was nothing but iron and steel, and has excluded ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther if the kiln ran or was operated the liability is of the assessee or of the supardar or any one else. The revising authority found that the kiln after attachment was placed in the custody of Ram Prakash Yadava. He appears to have moved an application to the Superintendent of Police, Mainpuri, on 29th August, 1970, complaining that his servant Neksa Ram was manhandled and beaten by the sales tax authorities on 26th August, 1970, and on 7th April, 1971. The assessee also appeared to have moved an application to the Sales Tax Officer that after attachment of the brick kiln he never ran it and his file be closed. After considering these facts the revising authority was of the opinion that it cannot be held that the assessee ran the kiln in ....