1990 (11) TMI 393

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....ed the order of the Sales Tax Appellate Tribunal (Main Bench), Madras, in which it has been held that rivets manufactured by the respondents do not fall under entry 119 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Entry 119 of the First Schedule runs as follows: "119. Bolts, rivets and nuts, threaded or tapped and screws of base metal or alloys thereof, including bolt en....

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....removed. The rivets are sold by the appellants to be used in manufacturing ships. As rightly pointed out by the learned counsel for the appellants, the various items found in entry 119 are only non-permanent or temporary fasteners. In the specifications issued by the Indian Standard Institution, rivets are separately classified. It has not been included in its specifications under the head 'Techni....

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....paper book) show that the other dealers in Tamil Nadu also charge only 4 per cent sales tax on rivets. It is, therefore, clear that rivets cannot come under the category of bolts and nuts. We are unable to accept the contentions of the learned State Representative that rivets do the same thing as bolts and nuts. He also requested this Tribunal to apply the test of user theory. As already discussed....

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....igible to single point tax at 8 per cent is incorrect." The above has been challenged before us mainly on the ground that rivets for all purposes are bolts and in common parlance it will be impossible to distinguish a rivet from a bolt. In other words, the learned counsel for the State has suggested that this Court. should express its own opinion on the basis of the dictionary meaning of the wo....