TaxTMI 
TaxTMI 
2014 (5) TMI 257
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....mpany is in the process of manufacturing of all types of pipes with diversified interest in electrical/lighting equipments. In one of the Division of the factory of the petitioner situate at Malanpur, ERW Pipes and High Mast poles are being manufactured. The aforesaid poles are mainly used in transmission, distribution of electricity and street-lighting. The petitioner filed an application under Section 70 of VAT Act for determination of the rate of tax, before the respondent No.2. It pleaded that high mast iron poles are nothing but iron and steel, hence, the product is covered under the Entry No.64 of Part II of Schedule-II of the VAT Act and it is liable to be taxed accordingly at the rate of 5%. The aforesaid application has been ....
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...., Bus Stands, and Ports need High Mast. SWAGING POLES In Metropolitan cities where octagonal poles are fixed on the other way round the town & rural areas and on state high ways now a day's having swaging poles with large dia on lower side & less dia on top." Manufacturing process involve pole fabrication or shaft manufacturing and galvanization. The detailed process has been mentioned in the application, which is as under :- "MANUFACTURING PROCESS Hot Rolled Sheet of 3 mm. 4 mm 5 mm & 6 mm are purchased, cut to size. These sheets are placed on water filled bed of plasma Plate cutting machine to cut to profile. The cut sheets are put on press brake to bend in desired shape & again put on pole closing machine & SAW welding. ....
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....s where they do not serve as a medium for the transmission of a fluid. Sub-item (iv) of item 26AA refers to pipes and tubes (including blanks thereof) all sorts, whether rolled, forged, spun, cast, drawn, annealed, welded or extruded. It is comprehensive enough to take in all sorts of pipes and tubes and even those obtained by the processes of forging, drawing and so on. A Pole is merely a set of pipes or tubes of different diameters attached to one another by different methods. The so-called manufacture of poles out of pipes and tubes is nothing but the putting together of a number of pipes or tubes by one or other of the processes mentioned in the tariff item. The goods produced by such processes, namely the pole, therefore, do not cease ....
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...., that is to say, (i) ...... (ii) ...... (iii) ...... (iv) ...... (v) steel structurals (angles, joists, channels, tees, sheet piling sections, Z-Sections or any other rolled Sections); (vi) ...... (vii) ...... (viii ...... (ix) ...... (x) ..... (xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings." In our opinion, the product of the petitioner could be defined under entry No.30 (v) of Part II of Schedule II of "Iron and Steel", which also includes Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings. It would not be just and proper to charge the product in accordance with residuary entry. The Hon'ble Supreme Court in Stat....