2024 (8) TMI 1324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 taking plain sheets or plain coils and pressing them....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fferent 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 customized the plain sheet or coils into corrugated sheets and had bent them and had cut them into length....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fted 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 any of the products out of the sub-entry. 15. The learned Government Pleader for Commercial Tax would contend th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....adesh 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:28438947169/2007-08 to 10-11, dated 12.09.2012. 2. 14544 of 2019 DC: 2599, dated 07.09.2019. 3. 10478 of 2023 DIN3714032366494, dated 1....