TaxTMI 
TaxTMI 
2016 (3) TMI 332
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....tax return in respect of the roofing tiles as well as decorative roofing tiles. As per the appellant since roofing tiles are contained in Entry 8(iii) of Part 'T' of Second Schedule to the Act, attracting 5% duty thereupon, the aforesaid goods were excisable to the duty at the rate of 5%. The Assessing Officer, however, was of the opinion that the item in question would not be treated as "roofing tiles", but comes within the description of "other tiles" in the aforesaid entry and on that basis, he levied the sales tax at 15%. This view has been upheld by the High Court as well in the impugned judgment dated 18.11.2004, against which the present appeal is preferred by the assessee. In order to appreciate and decide the controversy, in the f....
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....r the period 1.3.1988 to 31.3.1995 and from 1.4.1995 duty has been reduced to 4%. Since the relevant Assessment Year in the instance case is 1993-94, if the goods manufactured by the assessee fall in this sub-entry, it would attract sales tax at the rate of 5%. There is no dispute that the goods manufactured by the appellant are roof tiles. There are two kinds of such roof tiles manufactured by the assessee which are known as roofing tiles and decorative roofing tiles. Nevertheless, both are treated as tiles. In fact, the order of the Joint Commissioner of Commercial Taxes (Appeals) would reveal that the aforesaid description is existed as is clear from the following discussion contained the said order: "21. The appellant has claimed that....
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.... used only outside because it can withstand sun and rain. But sun and rain cannot enter a house and no such tiles can be used inside the house. If also produced these tiles for my examination they are all made of ordinary clay without glazed finishing. At no stretch of imagination it can be called decorative tiles. Unfortunately Assistant Commissioner of Commercial Taxes (Int.) nor Deputy Commissioner of Commercial Taxes (Assessment) has not attempted to know the difference between roofing tiles and decorative tiles; yet, they ventured to assesses it as decorative tiles." Notwithstanding the same, the High Court on a totally irrelevant consideration has excluded the aforesaid tiles from the purview of sub-entry (iii). Reasoning given by t....