1987 (3) TMI 501

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....dated 14th March, 1986. None has appeared for the dealer and, therefore, I have heard only learned Standing Counsel. I have carefully gone through the order of the Tribunal. The question for consideration is whether the steel pipes, manufactured by the assessee, are declared goods within the meaning of clause (iv) of section 14 of the Central Sales Tax Act as it stood prior to the amendment made b....

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...." Considering the unamended and the amended Act, the Tribunal took the view that clause (iv) of section 14 was merely illustrative and not exhaustive and that the intention of the Parliament is clear from the amending Act, 1972 which specifically brought "steel tubes" within subclause (xi) of clause (iv) of section 14. The question whether clause (iv) of section 14 of the Central Sales Tax A....

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....ds given in the four sub-clauses of clause (iv). The enumeration is exhaustive and not illustrative and unless a particular commodity can fall within any of the items enumerated therein, it would not be regarded as iron and steel." In the case of Steel Engineering Corporation [1981] 48 STC 432 (All.); 1981 UPTC 70, the question was whether the "M.S. tubes" were covered by clause (iv) of section....

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....976 UPTC 282 took the view that the items enumerated in clause (iv) of unamended section 14 were exhaustive and not illustrative. The decision of the Tribunal runs counter to the decision of this Court and the decision of the Supreme Court as pointed out above. I, therefore, hold that steel pipes were not covered by clause (iv) of the unamended section 14, but they are specifically included in cla....