1989 (5) TMI 62

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....T & Sales Tax<br>R.S. Pathak C.J.I., Sabyasachi Mukherjee and S. Natarajan, JJ. Soli J. Sorabjee, Dr. Y.S. Chitale and T.S. Krishnamoorthy Iyer, Senior Advocates (Harish N. Salve, K.J. John, M.N. Jha, Mrs. A.K. Verma and D.N. Mishra Advocates with them) for the appellants. V.J. Francis, N. M. Popli and W.K. Jose, Advocates, for the respondents. [Judgment per : Pathak, CJI.]. - These appea....

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....authority, who taxed the turnover of galvanised iron pipes at four per cent and also assessed an additional tax and surcharge treating the galvanised iron pipes as goods falling under Entry 46 of the First Schedule to the Kerala Sales Tax Act. Demands were raised accordingly. 4. It appears that the matter was brought to the High Court by writ petition, and the High Court held on the basis of it....

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....her-proof. It remains a steel tube. By being put through the process of galvanising it is made rustproof. Neither its structure nor function is altered. As a commercial item it is not different from a steel tube. That galvanisation is done on steel tubes or pipes as a protective measure only was the basis of the decision of the Karnataka High Court in Associated Mechanical Industries (supra). Mere....

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....46 S.T.C. 22. The limited purpose of galvanisation does not, it seems to us, bring a new commodity into existence. The respondents rely on Deputy Commissioner of Sales Tax (Law) Board of Revenue v. G.S. Pai & Co. - (1980) 1 S.C.R. 938 but in that case this Court held that Bullion as understood popularly does not include ornaments or other articles of gold. It was pointed out that Bullion was commo....