2017 (10) TMI 68

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivil Appeal No(s). 7830-7832 of 2009, Civil Appeal Nos.7835-7838 of 2009, Civil Appeal No.7834 of 2009 And Civil Appeal No.7833 of 2009 - -<br>CST, VAT & Sales Tax<br>Mr. Ranjan Gogoi And Mr. Navin Sinha JJ. For Parties : Mr. Vishwa Pal Singh, Adv., Mr. Upendra Mishra, Adv., Mr. Vinay Garg, AOR., Mr. Gunnam Venkateswara Rao, AOR, Mr. M. P. Shorawala, AOR, Mr. Rajesh Jain, Adv., Mr. V.K. Jain, Adv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e iron wires are two distinct and separate commodities but seems to have taken the view that when both the items are clubbed together under Section 14(iv)(xv) of the Central Sales Tax Act, 1956 the two items has to be taxed as one taxable item. 4. Learned counsel for the Revenue has relied on the decision of this Court in TVL K.A.K. Anwar and Co. vs. State of T.N . (1998) 1 SCC 437 which in turn ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entral Sales Tax Act, 1956 are one or two distinct items has to be made, a reference can be made to the views expressed by this Court in Collector of Central Excise vs. Technoweld Industries 2003 (155) E.L.T. 209 (SC) where, though for the purposes of central excise duty, the question has been answered by holding that iron rods and iron wires are one and the same commodity and the extraction of wi....