1980 (3) TMI 240

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..... liable to tax as a declared commodity under section 14(iv) of the Central Sales Tax Act, 1956, at the rate of 3 per cent or as mill stores liable to tax at 6 per cent. The only reason given by the revising authority for treating steel tubes as a declared commodity under section 14(iv) of the Central Act was that in the revision for the immediately preceding year this commodity has been taxed at 3 .....

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..... Central Sales Tax (Amendment) Act, 1972, with effect from 1st April, 1973, and it now certainly includes: "(xi) Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings." It would appear, therefore, that with effect from 1st April, 1973, steel tubes have been brought within the category of goods declared to be of special importance in inter-State trade and c .....

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..... a statute dealing with sales tax at a single point in a series of sales would, very naturally, be to indicate the types of goods each of which would constitute a separate class for a series of sales. Otherwise, the listing itself loses all meaning and would be without any purpose behind it." It is clear, therefore, that the words "that is to say" occurring in clause (iv) of section 14 of the Ce .....

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