1988 (3) TMI 416

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.... to whether "beater" is covered by the term "forging", which finds place in the list of "iron and steel" as contemplated by the provisions of section 14 of the Central Sales Tax Act and as such the said material is exempt from tax. The contention of the department is that "beater" is an item of hardware. I have heard learned counsel for the parties. From a perusal of the impugned order dated 24....

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....tals can be forged. Some of the forgeable materials are iron, steel, nickel, titanium, aluminium and bronze. When metal is forged, its internal make-up changes. It looses its grainy structure and becomes more fibrelike. This fibrelike structure gives the forged articles more strength. Forgings are particularly useful for objects that take heavy wear, such as turbine blades for jet-aircraft engines....

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....h the help of forging process by heating iron flat from which the beater is made. It has been further mentioned in the said report that the flat is heated and it goes through 6 forging processes in red hot stage for making the hole. The Tribunal has categorically recorded a finding of fact that in manufacture of beater the assessee does not make "hole" by use of any drill, lathe or grinder but the....

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....orded by the Sales Tax Tribunal, I am not satisfied that the impugned order passed by the Sales Tax Tribunal suffers from any error of law. On the other hand, the finding recorded by the Sales Tax Tribunal in the present case on the basis of the material on record that "beater" is manufactured by forging process is a finding of fact. In the case of British India Corporation Ltd. v. Commissioner, S....