1980 (1) TMI 205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Central Sales Tax (hereinafter referred to as the (Central Act). This claim was not accepted by the Assessing Authority nor by the Assistant Commissioner (Judicial) on appeal. The Revising Authority has, however, accepted it and being aggrieved, the Commissioner has filed this revision under Section 11 (1) of the U. P. Sales Tax Act, (hereinafter referred to as the U. P. Act). 2. It would be seen, therefore, that the dispute in this revision is about the rate of tax to be applied to the turnover of stainless steel and further whether surcharge is leviable or not ? Section 14 of the Central Sales Tax Act made provision for certain goods to be of special importance in inter-State trade and commerce; Clause (IV) of this section, as it stood....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....had been redrafted by the said amendment, it was observed : - "Even if we confine our attention to Section 14 as it originally stood at the relevant time, with which we are concerned in the cases before us, the object was not to lay down that all the categories or sub-items of poods, as specified separately even before the amendment of 1972, were to be viewed as a single saleable commodity called 'iron and steel' for purposes of determining a starting point for a series of sales. On the other hand, the note against the brackets in front of the five smaller sub-divisions of (d) makes it clear that even each sub-category of a sub-item retains its identity as a commercially separate item for purposes of sales tax so long as it retai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hen sold in the market, such wire would only be taxable once so long as it retains its identity as a commercial goods belonging to the category of wire made of either iron or steel. The mere fact that the substance or the raw material out of which it has been made has already been taxed in some other form, when it was sold as a commercially different commodity, would make no difference for purposes of the law of Sales Tax. The object appears to be to tax sales of goods of each variety and not the sale of the substance out of which they are made. 5. In my opinion this decision makes the law in this behalf very clear and it is that the separate categories of specified goods enumerated in clause (iv) of Section 14 represent separate classes....