1996 (7) TMI 513

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....eneral Sales Tax Act, 1957 (for short "the Act") reads: "THIRD SCHEDULE S. No. Description of goods Point of levy Rate of tax (1) (2) (3) (4) 1 ................................. ... ... 2 Iron and steel, that is to say,- (i) pig iron and cast iron including ingot moulds, bottom plates, iron scrap, case iron scrap, runner scrap and iron skull scrap. (ii) to (xvi)................. At the point of first sale in the State. 4 paise in the rupee. The said entry includes, inter alia, "cast iron" in clause (i) among the other declared goods in respect of which only a single point tax is leviable under section 6 of the Act. The question, whether various sub-items in an entry are one and the ....

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........'cast iron casting' in its basic or rough form must be held to be 'cast iron'. But, if thereafter any machining or polishing or any other process is done to the rough cast iron casting to produce things like pipes, man-hole covers or bends, these cannot be regarded as 'cast iron casting' in its primary or rough form, but products made out of cast iron castings. Such products cannot be regarded as 'cast iron and cannot be treated as 'declared goods' under section 14(iv) of the Central Sales Tax Act. This view is not in conflict with the view taken in the case of Bengal Iron Corporation [1993] 90 STC 47 (SC); (1994) Supp 1 SCC 310, but it is in consonance with the decision in that case." Relying on those observations of the Supreme Court,....

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....y the petitioner was not merely "cast iron casting" as such but were different goods like machinery parts. 7.. The Tribunal pointed out that in the returns, the petitioner described the goods as "machinery parts" and also disclosed the sales tax collected on the sale of such "machinery parts" and that it was only at the stage of replying to the show cause notice issued by the assessing authority that the petitioner is claimed exemption and took the plea that it undertook casting of machinery parts, tiles and man-hole covers out of pig iron and cast iron melting. 8.. In State of Andhra Pradesh v. Venkatesh Foundry [1994] 92 STC 34 at page 59, speaking for the Division Bench of this Court of which one of us (Syed Shah Mohammed Quadri, J....