TaxTMI 
TaxTMI 
2024 (8) TMI 1324
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....all the Writ Petitions arising out of the same issues. 2. Heard Sri G. Narendra Chetty, learned counsel for the petitioners and the learned Government Pleader for Commercial Tax. 3. In Writ Petition Nos. 36378 of 2012, 14544 of 2019 & 10478 of 2023, the issues that arise before this Court is on the question of clarification of the galvanized iron sheets. The issue that arises in W.P. No. 28038 of 2013 is on the question of whether the Deputy Commissioner, could have refused deferment of hearing despite the said question being before this Court in the aforesaid three Writ Petitions. 4. The petitioners are said to be dealing with iron and steel products, including corrugated iron sheets, which are prepared by the petitioners, by taki....
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....that the issue of whether pressing plain sheets or coils into corrugated sheets would result in a different commodity came up before the Calcutta High Court in the case of Phanidra Nath Manna & Company Vs. Commercial Tax Officer & Ors 33 STC 292 (CAl). He would also rely upon the Judgment of the Hon'ble Supreme Court of India in the case of Gujarat Steel Tubes Ltd Vs. State of Kerala & Ors 74 STC 176 (SC). Apart from this, Sri G. Narendra Chetty, learned counsel for the petitioner also relied upon the Judgment in the case of State of Tamilnadu Vs. Pyeralal Malhotra 37 STC 319 (SC). 9. Learned Government Pleader for Commercial Tax would contend, relying upon the observations in the impugned orders of revision, that the petitioners had cus....
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....le Supreme Court replied in the negative. 12. This entry under the Central Sale Tax, Act has now been shifted as the Entry 70 (vi) of the IV Schedule of the AP VAT Act. 13. Applying the said principles set out by the Hon'ble Supreme Court of India, it would have to be seen whether corrugating plain sheets or coils would create a product which goes out of the Entry 70 (vi) of the IV Schedule of the AP VAT Act. 14. Entry 70 (vi) of the IV Schedule of the AP VAT Act includes sheets, hops, strips and skelp, which could be black or galvanished or hot and cold rolled or plain and corrugated. This would mean that corrugating plain sheets resulting in corrugated iron sheets or corrugated coil from iron or steel into sheets would not move a....
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....gs attached to them by those dealing in them, that is to say, to their commercial sense: Commissioner of Sales Tax, Madhya Pradesh v. Jaswant Singh Charan Singh. In commercial parlance galvanised sheet includes both corrugated and plain sheets. The certification marks scheme formulated by the Indian Standard Institute for steel products shows that galvanised sheet includes corrugated and plain sheets. Such sheets after corrugation do not lose their character as iron sheets." 18. We are in respectful agreement with this view. For both these reasons, the impugned orders of revision which are detailed below are set aside. Sl.No. Writ Petition Number Impugned Revision order Number 1. 36378 of 2012 Rv.No.38/2011-12/A6.TIN:28....