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TMI Blog1970 (3) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... es, about the taxation of which there is no dispute. They sell B.P. sheets (iron plates) and iron rods. The method adopted by them is to cut into pieces the B.P. sheets and iron rods according to the needs of the customers. During the relevant period-quarters ending 31st March, 1965 and 30th September, 1965-they were assessed at five per cent. in respect of the B.P. sheets and iron rods. Their cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mill; (c) steel scrap, steel ingots, steel billets, steel bars and rods. 3.. It would appear from entry 3C(c) that iron rods are taxable at two per cent. Even though the longer iron rods are cut into pieces, they continue to remain as iron rods. The assessing authorities were wrong in taxing the petitioners at five per cent. under entry 68 which speaks of other articles. 4.. So far as the B.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Bench of the Andhra Pradesh High Court held that a casuarina tree cut into short pieces still retained its character as a casuarina tree. There, the proviso under examination was altogether in different language. It was to the effect: "Provided that in the case of a sale by a person of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest...... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to iron rods that they were not taxable at five per cent. The writ application is accordingly allowed in part. The assessment with regard to iron rods will be modified by the assessing officer by taxing at two per cent. and not at five per cent. 7.. We would, however, make it clear that in a case of this nature this court should not ordinarily interfere in exercise of jurisdiction under arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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