1985 (1) TMI 283

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....ndore v. Commissioner of Sales Tax, M.P.) the parties being the same. 2.. Both these references under section 44(l) of the M.P. General Sales Tax Act, 1958 has been referred for our answer to the following question of law: "Whether under the facts and circumstances of the case, the bailing hoops are iron plates sold in the same form in which they are directly produced by the rolling mill and ar....

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.... the Sales Tax Officer, Indore, Circle-II. The tax on bailing hoops was assessed under the residuary schedule whereas the applicant-assessee's contention was that it should be assessed as declared goods. The assessee filed an appeal before the Appellate Assistant Commissioner of Sales Tax who by his orders dated 2nd June, 1973 and 15th March, 1973 remanded the appeal for the first period before th....

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....d in [1983] 53 STC 120 (FB); (1983) 16 VKN 172 (FB) (Govindji Jamunadas, Gwalior v. Commissioner of Sales Tax, M.P.) wherein it has been clearly held that iron hoops are declared goods. Iron hoops, i.e., steel strips fall within the description of rolled steel sections, that the process of joining of strips and painting them do not bring about a substantial change in identity. Thus, it cannot be s....