TaxTMI 
TaxTMI 
TaxTMI 
1983 (3) TMI 243
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....chedule II to the Act?" 3.. These cases first came up for hearing before a Division Bench and as the correctness of the decision of a Division Bench of this Court in Commissioner of Sales Tax v. Hirji Nainsee [1972] 29 STC 365 was doubted, the cases were referred to the Full Bench. 4.. The periods with which we are concerned are 1967-68 and 1970-71. The statements in both the cases do not refer to the facts which can be gathered from the order of the Appellate Assistant Commissioner which forms an annexure to the statements. The assessee carries on business in steel strips. Its main business is to supply steel strips of specified sizes to J.C. Mills, Gwalior. This it does by rivetting pieces of strips of different sizes and painting them.....
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....ordance with their form, all rolled products in steel industry are divided into four main groups: (1) Steel shapes or sections; (2) plate and sheet steel; (3) pipes and tubes and (4) special types of rolled products. Steel sections are available in the most extensive assortment of sizes and types. Sections which are used in numerous quantities include rounds, squares, flats, strips, wires, angles, channels, I-beams and others (see Rolling Mill Practice by P. Polikhin, N. Fedosov, A. Korolyov and Y. Matveyev, translated by Nicholas Wrinstein, page 20). It is thus clear that steel strips fall within the description of rolled steel sections. 9.. Coming to the next point whether steel strips after they are joined by rivetting and are painted....
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....altered the identity of the commercial commodity, has taken place. The law of sales tax is also concerned with the goods of various descriptions. It, therefore, becomes necessary to determine when they cease to be goods of one taxable description and become those of a commercially different category and description." In view of this decision of the Supreme Court, steel strips falling within the category of rolled steel sections under clause (iv)(d)(iv) will continue to belong to that category so long as they retain their identity as steel strips. The decision of the Supreme Court clearly points out that the words "sold in the same form in which they are directly produced" as they occur in the note against the bracket in clause (iv)(d)(iv) d....
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.... iron hoops which are thin strips of steel for tying bales of cotton or other material to keep the bundles in shape do not fall within the description of rolled steel sections. The learned judges construed the words "rolled" and "section" separately and came to the conclusion that rolled steel sections referred to certain well designed parts which could be used for structural construction. With great respect, the error committed by the learned Judges was in not referring to any book on steel industry or rolling practice in steel industry and by taking the words "rolled" and "sections" in the expression "rolled steel sections" separately. As pointed out by us earlier rolled steel sections are of various varieties and steel strips fall within....
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....anised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition". The learned counsel argued that this amendment should be taken to be explanatory of the section as it stood before its amendment. The Statement of Objects and Reasons of the amending Act show that the intention was to give a comprehensive list of declared iron and steel goods to remove the ambiguity, for the definition of "iron and steel" as originally enacted had led to varying interpretations. The Supreme Court in Pyare Lal Malhotra's case [1976] 37 STC 319 (SC) looked at the amending Act in order to find an indication of the original intention, because subsequent history of legislation is not i....