TaxTMI 
TaxTMI 
2003 (8) TMI 505
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....uarters ending March 31, 1998 and March 31, 1999 had been deemed to have been made on December 31, 1999 under section 46A of the 1994 Act. But they then received from the Deputy Commissioner, Commercial Taxes of the Dharmatala Circle a memo dated April 8, 2001 which the assessment of the petitioners for the period of four quarters ending March 31, 1999 under section 46A(2) of the 1994 Act (sic). In that memo it was stated that stainless steel wire resistance was not a declared goods and was taxable at the rate of 12 per cent. The petitioners filed two written objections explaining why stainless steel wire resistance should come under the category of 14(iv)(xv) of the Central Sales Tax Act, 1956. The petitioners there brought to the notice o....
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....t an ordinary person intending to buy stainless steel wire resistance would not go to a shop of stainless steel goods, but would rather make his purchase from a shop of electrical goods. In any case stainless steel wire resistance is not mentioned in section 14(iv)(xv). The learned counsel refers to a judgment of the honourable Madras High Court in Hindustan Wires Limited v. State of Tamil Nadu [1992] 86 STC 1. We don't think that judgment is relevant to this dispute because in that judgment their Lordships held that stainless steel wire was declared goods and there was no mention of stainless steel wire resistance. Stainless steel wire and stainless steel wire resistance are not identical goods. The counsel also refers to a judgment of the....
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....learned advocate. We have perused the judgments he has cited. All of them are not relevant. Our finding will not be flawed if we don't record here the long list of his references. 7.. The learned State Representative expatiates on the chemical and physical properties of stainless steel wire resistance. He states that the melting point of this material is low and is therefore, used in electrical circuit to ensure that stainless steel wire resistance melts first when the circuit is heated and this ensures the safety of the circuit. Learned State Representative adds that the stainless steel wire resistance is therefore, chemically and physically different from stainless steel wire. These facts are, as we have already observed in connection wi....
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....In view of what has been stated above we hold that the application fails. The matter is thus disposed of without any order as to costs. P.K. SEN, J. (Chairman).--Although I fully agree with the findings recorded by my learned brother, honourable Mr. A. Deb, I want to add a few lines for my own satisfaction. While it is the specific case of the petitioner that stainless steel wire and stainless steel wire resistance are identical goods, it appears that the petitioner filed returns for the period of 1997-1998 treating stainless steel wire resistance as a commodity mentioned in Schedule IX of the West Bengal Sales Tax Act, 1994 which is liable to tax under section 17(1)(h) of the said Act. But during the material period, i.e., 1998-1999 the p....