2017 (4) TMI 195

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....d but none appears. O R D E R DR. VINEET KOTHARI 1. Learned Government Advocate for the petitioner Revenue submits that the controversy raised in the present revision petition filed by the Revenue under Section 65 of the Karnataka Value Added Tax Act, 2003, stands covered by the decision of the Hon'ble Supreme Court in the case of B. Narasamma Vs. The Deputy Commissioner, Commercial T axe....

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....ers has held: "Merely because iron and steel are cut into a particular length depending on the requirement and they are bound by wire and converted in to a particular shape, the iron and rod and steel do not lose their original characteristic. It continues to be the same product. Even after these beams, pillars, roofs are cast, the rod and steel continue s to be in the same position in the buil....

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....nly. However, in absence of details of transfer of Iron and Steel, in the same form, the case needs to be remitted back to the AA to conclude assessment afresh on merits and as per law, and in the light of law laid down by the Division Bench of the Hon'ble High Court of Karnataka, mentioned supra at para-15, after providing an opportunity to the appellant of being heard. Hence, on the facts and ci....

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....hanged form, and since they changed form, they were no longer declared goods and could be taxed without the constraints mentioned in Section 15 of the Central Sales Tax Act. A sales tax revision petition filed before the High Court yielded an order dated 14.06.2007 by which the assessee was sent back to the Appellate Tribunal for rectification. This rectification petition was dismissed by an or....