1990 (7) TMI 340

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...., among other things, that enamel ware (made of steel sheets and covered with enamel coating for domestic purpose) would come under entry 45 of the First Schedule. That was, however, changed by the Government when it issued exhibit P2 dated April 23, 1984. The Government took the view that enamel iron utensils would come under entry 121 of the First Schedule. This view is challenged in the origina....

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....ion of goods Point of levy Rate of No. tax --------------------------------------------------------------------------- 45 Iron and steel articles, not At the point of first 6 mentioned elsewhere in this sale in the State by a Schedule or the Second Schedule. dealer who is liable to tax under section 5. 121 All metallic products (or articles At the point of first 8 made of iron or steel....

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.... cleansed by immersion in acid and water. After spreading the wet enamel powder in the metal, it is allowed to dry in front of the furnace before it is carefully introduced. into the muffle of the furnace, where it is heated to the point at which it fuses and adheres to its metal base. The process is referred to as the firing of enamel. That takes only a few minutes. The article is then withdrawn ....

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....product. 7.. Counsel relied on the decision of the Supreme Court in Gujarat Steel Tubes Ltd. v. State of Kerala [1989] 74 STC 176, which took the view that galvanised pipes continued to retain the identity as tubes or pipes notwithstanding the application of zinc, for the purpose of making it resistant to rust. That analogy, however, is unavailable in the case of metal sheets and enamel ware. I....