1990 (3) TMI 326

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....l castings amounting to Rs. 3,19,473.33. The Commercial Tax Officer by his assessment order dated June 1, 1984, disallowed the claim. An appeal against that order was rejected by the Assistant Commissioner on July 30, 1985 and a revision therefrom also failed vide order dated April 5, 1989, passed by the West Bengal Commercial Taxes Tribunal. The main case of the applicant is that although the goods for the sales of which exemption was claimed, comprised articles such as rings, bushes, impellers, check valves and the like, those were steel castings and, therefore, continued to remain iron and steel within the meaning of section 14(iv)(viii) of the Central Sales Tax Act, 1956, and since the declaration forms had been obtained and furnished f....

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....x Act. Having heard both sides and having considered the materials made available to us, we are of the view that the onus of the applicant had not been discharged by a simple production of the declaration forms. The applicant has not yet produced at any stage any material to show in what manner the purchasing dealers described the impugned goods while placing orders with and taking supplies from the applicant. The learned State Representative, in our view, very rightly opposed any further opportunity being given to the applicant to produce such evidence. 4.. The moot question, of course, is whether the goods, which we have already narrated, remained steel castings within the meaning of section 14(iv) of the Central Sales Tax Act, 1956, a....