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TMI Blog1968 (2) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for the same purpose for which mild steel bars directly produced from the rolling mills are used? (3) Whether, in the facts and circumstances of the case, fabricated mild steel round/flat bars fall within the scope of clause (c) of entry No. 3 of Part 1 of Schedule B to the Bombay Sales Tax Act, 1959?" Before we proceed to answer the questions necessary to be answered and which, in our opinion, are questions Nos. (1) and (3) only, because, it is not now disputed that the 2nd question, though framed and referred to us for decision is really not required to be answered, because the answers to questions which really arise out of the controversy between the parties, viz., questions Nos. (1) and (3), do not depend for their answers on find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is really entry No. 3 in Part 1 of Schedule B. Entry No. 3 is as follows "Iron and steel, that is to say- (a)......... (b)......... (c) steel scrap, steel ingots, steel billets, steel bars and rods (d) (i) steel plates, sold in the same form in (ii) steel sheets, which they are directly (iii) sheet bars and tin bars, produced by the rolling (iv) rolled steel sections, mill." (v) tool alloy steel. Now, there is no dispute between the parties that in respect of mild steel round bars and mild steel flat bars which are fabricated by the respondents, they further subject such bars to the process of bending at either end or drilling holes in such bars. This perhaps is necessary to facilitate their use in concreting work in wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule B have to satisfy a further test, viz., such articles should be sold in the same form in which they are directly produced in the rolling mill, there is no such qualification attached to the articles described in item 3(c) of Part 1 of Schedule B. We, therefore, fail to see why the articles produced and in respect of which the question has arisen in this reference, viz., the fabricated mild steel flat/round bars produced by the respondents, did not fall within the description of steel bars. They are steel bars and merely because they are subjected to bending or drilling of holes, we do not think that for that reason they have ceased to be steel bars. Once it is found that the articles in respect of which the question has been raised ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case reported in Vaiswaner Trading Co. v. The State of Gujarat[1964] 15 S.T.C. 586. In that case pieces of rolled steel sections were joined together by rivetting and the question was whether the steel retained the same form in which the rolled steel sections were produced by the rolling mills within the meaning of entry 4 in Schedule AA of the Bombay Sales Tax Act, 1953. That entry 4 in Schedule AA of the Bombay Sales Tax Act, 1953, is identical with entry No. 3 in Part 1 of Schedule B of the Bombay Sales Tax Act, 1959. At page 590, the Court observed as follows: "Riveted baling hoops are really nothing else but pieces of rolled steel sections joined together by rivetting. The description rivetted baling hoops' is a little confusing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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