1981 (12) TMI 167

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....sessee challenges the correctness of view taken by the Sales Tax Tribunal that the scrap purchased from outside and sold in the State was covered in the item 'iron scrap' used in sub-clause (i) of clause (iv) of Central Sales Tax Act. According to Tribunal 'scrap' in the sub-clause meant scraps of all items mentioned in the subsequent entries, And as tin plates mentioned in sub-cla....

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....ing tax on declared goods at point of sale to the consumer at the rate of four per cent. 3. The sales tax authorities levied tax on tin scrap under this notification. It cannot be disputed that if tin scrap is considered to be declared goods then it was taxable at four per cent and the Tribunal was justified in applying this notification. But as pointed out earlier the basic question to be exam....

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.... Counsel therefore that tin scrap is covered under clause (xvi) has to be rejected. 5. Coming to the Tribunal, order after decision of P. L. MalhotrcCs case, 1976 UPTC 282, by Supreme Court it is beyond controversy that the list of clause (iv) is exhaustive. Nothing can be added to it by interpretation. Iron and tin are two different commodities. Latter is considered to be base metal. In commer....