1991 (3) TMI 339

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....relates to levy of tax on "C purlins" manufactured by the petitioner from iron skelp and H.R. coils purchased from the branch offices of Steel Authority of India, Secunderabad. According to the petitioner, they had purchased iron skelp and H.R. coils which already suffered tax under the Andhra Pradesh General Sales Tax Act under the provisions of section 6 read with the Third Schedule as item 2 "iron and steel" as they are declared goods. The contention of the petitioner is that, even after manufacture the product made by them which according to the Indian Standards Institution is "channel with lips" or iron scrap does not amount to change in commodity and, therefore, these goods cannot be treated as different from the goods purchased as al....

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....rent commodity but the Third Schedule of the Andhra Pradesh General Sales Tax Act does not indicate that the State Government proposed to tax each sub-item as a separate commodity. The Tribunal has considered the two decisions cited by the learned counsel for the petitioner and has found that the Bombay High Court's decision was based on the specific provisions of section 2(26) of the Bombay Act defining the word "resale " and the definition of "manufacture" and the rules framed under that Act and came to a conclusion that the Bombay Act did not contemplate taxing of such separate commodities comprised in entry "iron and steel". There is no such provision in the Andhra Pradesh General Sales Tax Act. Nor is there any exemption granted by ....