AI Drafter 
TaxTMI 
TaxTMI 
2000 (3) TMI 1045
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.... revised under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 by the Deputy Commercial Tax Officer, Enforcement, on the ground that the assessees were manufacturing and supplying automobile spare parts, but had earlier treated the same as steel tubes and scraps taxable at 4 per cent. Similarly for the year 1985-86, the Assistant Commissioner (CT), made a similar revision under section 16(1). Therefore, the assessments were revised and the goods were treated as automobile parts taxable at 15 per cent. For the assessment year 1986-87, original orders of the assessment were made by the Assistant Commissioner treating the said goods as automobile parts at 15 per cent. 2. The three first appeals, A.P. Nos. 395, 396 and 397....
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....ys that "a pipe; any long hollow body". Further, the following additional explanation is relied upon: "Products of cross section other than circular, with rounded corners along their whole length and tubes with upset ends, are also to be considered as tubes. They may be polished, coated, bent (including coiled tubing), threaded and coupled or not, drilled, wasted, expanded, cone shaped or fitted with flanges, collars or rings." The Central Excise Tariff of India also affirms the above description. Learned Government Advocate, Mr. R. Mahadevan, refers to the purchase orders describing the goods as exhaust pipes and tail pipes, which are admittedly automobile parts. He argues that the Appellate Tribunal has good reasons for treating the....
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....bulators) fitted with motor engines, motor scooters, motorettes, motor omni buses, motor vans and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies), component parts of motor vehicles, all varieties of trailers, by whatever name known, tyres (including pneumatic tyres) and tubes ordinarily used for motor vehicles and trailers (whether or not such tyres and tubes are also used for other vehicles), and articles (excluding batteries) adapted for use generally as parts and accessories of motor vehicles and trailers (whether or not such articles are used for other purposes) and motor engines used for being fitted to cycles (including bicycles, tri-cycles, c....
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....First Schedule." Such supplies for the five years account for the following turnovers: Assmt. year Turnover 1982-83 Rs. 15,30,138.00 1983-84 Rs. 19,96,564.00 1984-85 Rs. 23,76,178.00 1985-86 Rs. 35,31,001.00 1986-87 Rs. 79,87,595.00 7.. So far as a turnover of Rs. 4,20,30,657, the delay in filing form XVII was condoned and the matter remanded back to the assessing officer. For the assessment year 1985-86, the levy of penalty at 50 per cent of tax on the actual sustained turnover was upheld. For the year 1986-87, penalty was restricted to 50 per cent of the tax on sales of assets and credit notes. 8.. Therefore, the only issue before us relates to the sale of exhaust pipes and tail pipes to M/s. Ashok Leyland Ltd. ....
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....clear that at least 80 per cent to 90 per cent of the finishing work of the goods had been completed at the assessee's factory. Therefore, whatever further work that is done by the purchaser is only to adapt the goods as parts and accessories of motor vehicles. The argument that the goods still continue to be steel tubes, is unacceptable. Consequently, entry 4(xi) of the Second Schedule is excluded. There is, therefore, no question of entry 4(xi) of the Second Schedule, overriding the First Schedule charge. 11.. The decisions cited on behalf of the assessee are not at all helpful. In fact, [1996] 102 STC 67 (SC) (Dewan Enterprises v. Commissioner of Sales Tax, U.P.) can be ruled out, because entry 4(xiv) itself talks of "wheels, tyres, a....