1988 (10) TMI 271

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....ondent in his proceedings TNGST 415579/80-81 and quash the garnishee notice in form B6 dated 20th August, 1983. 2.. The only controversy that has been placed before this Court on behalf of the petitioner is that the "end-products" mentioned in Notification I in the annexure of the Government of Tamil Nadu Abstract G.O.Ps. No. 311 Commercial Taxes and Religious Endowments Department dated 24th M....

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....e in inter-State trade or commerce and restrictions and conditions in regard to tax on sale or purchase of declared goods within a State, respectively. Section 15 of the Central Sales Tax Act, 1956, states that the tax payable under the State law in respect of any sale or purchase of such goods inside the State shall not exceed four per cent of the sale or purchase price thereof, and such tax shal....

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....t the shaped products alone can be construed as "end-products" and not the scraps that are obtained in the course of manufacture of the shaped products. This contention raised on behalf of the respondent cannot be accepted since, even applying clause (xvi) to item 4 in the Second Schedule to the Tamil Nadu General Sales Tax Act, we see that "iron and steel" include also "defectives, rejects, cutti....

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....he powers conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act I of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable on the end-products coming under item 4 of the Second Schedule to the said Act manufactured by the steel re-rolling mills in Tamil Nadu subject to the conditions that the raw materials speci....