2017 (5) TMI 129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9;ble Ashwani Kumar Mishra,J. Affidavit of service has already been filed, but none appears for the assessee. Since the matter has remained pending since long, this Court is not inclined to adjourn the matter any further, and the revision is taken up for hearing. The Tribunal upon a circular issued by the Commissioner, Sales Tax, dated 4th March, 2002, has taken a view that when steel rod is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be taxed under the provisions of U.P. Trade Tax Act, and would not be exempted. Paras 30, 33, 34 and 37 of report is reproduced:- "30. It is thus clear, that if the object of newly substituted clause (iv) of Section 14 of the Central Act was to make iron and steel taxable as one substance, the item could have been "Goods of iron and steel" or, to be more clear, "Iron and steel irrespe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Clause (iv) would be included in entry (xvi) particularly within the expression now therein any of the aforesaid categories. Therefore, the specific entry "tool, alloy and special steel" being not applicable to entry (xv), the contention of the counsel for the appellant has to be rejected. It is, therefore, held that the stainless steel wire is not covered within entry (ix) of clause (iv) of S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court that stainless steel wire is not covered under the entry of "tools, alloys and special steels" in entry no. (ix) and, therefore, does not fall under "Iron and Steel" as defined under Section 14(iv) of the Central Act have to be upheld. Hence, the said commodity cannot be treated as a declared commodity under Section 14 of the Central Act and provision of Section 15 of the Central Act does no....