2011 (6) TMI 716

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....nd K. M. Onkarappa for the petitioner K.M. Onkarappa K.M. Shivayogiswamy, High Court Government Pleader, for the respondent ORDER Both these petitions are filed by the very same assessee being aggrieved by the common order passed by the Karnataka Appellate Tribunal, Bangalore, and hence are taken up for final disposal. For the assessment year 1995-96, the petitioner had declared a gros....

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....they fall under entry 2(a)(v) of the Fourth Schedule to the Act and accordingly, the orders of the lower authorities were confirmed. Being aggrieved by the same, the present petitions are filed. Sri Indra Kumar, the learned senior counsel appearing for the petitioner, contends that the findings recorded by the lower authorities are improper and liable to be set aside. He contends that the commo....

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.... Points of Levy Period for which Applicable Rate of tax 2. Iron and steel, that is to say- (a). (i) to (iv) . . . (v) Steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections);       Entry 2(a)(vi) reads as follows: Sl. No. Description of the goods Points of Levy Period for which Appl....

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....ed cannot under any circumstance be considered as corrugated metal sheets as contended by the learned counsel for the petitioner. The lower authorities having considered the nature of the raw materials as well as the finished products being dealt with by the assessee, were of the clear view that the same fall under entry 2(a)(v) of the Fourth Schedule to the Act and articles such as lathe chann....