2016 (7) TMI 1425

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..... The short facts of the case are that the appellant is engaged in the business of trading of brass wires and during the period of 198990 sold the brass wires and classified the same under entry No.27 of Schedule IIA of the said Act. The Sales Tax Officer made the assessment for the year 1989-90 and accepted the classification of the said goods sold by the appellant under entry No.27 in Schedule II part A of the said Act. During the course of audit, certain objections were raised and matter therefore referred to the Assistant Commissioner for verification of classification. 2.1 The notice was issued by the Assistant Commissioner and reply was given vide letter dated 02/08/1995 inter alia referring the decision of this Hon'ble Court i....

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....y the Tribunal in the impugned order is concerned, the Tribunal has committed serious error of not applying the decision of this Court. He has further contended that the Tribunal has not correctly interpreted the decision cited before it and therefore both the orders require to be quashed and set aside. 4.1 In support of his argument, learned Advocate for the appellant has relied upon the decision of Hon'ble Supreme Court in case of Telangana Steel Industries and others v. State of Andhra Pradesh and others 1994 (93) STC 187 and he has relied upon the paragraph Nos.15 and 18 of the said decision, which reads as under: "15. Despite the aforesaid being the position. Shri Chari contends that wires being known as a different commercia....

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.... be justified in conceding the present demand of the Revenue unless a strong and cogent case were to be made out, which we do not find. 16.*** 17.*** 18. We, therefore, conclude by stating that iron wires cannot be taken as a separate taxable commodity and, if wire rod  which were purchased by the appellants had suffered sales tax, the same could not be realised from the sale of wires. Shri Lahoty indeed brought to our notice Notifications No. l and II issued by the Government of Andhra Pradesh under G.O. Ms. No. 176 dated 13.2.86 as per which sale of wire was exempted from sales tax starting from 1.4.76 if the wire rods used by the wire drawing units in the State for the manufacture of wire had been subjected to tax under the....