9911796707
TMI Blog1995 (7) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... under the facts and circumstances of the case, the Board of Revenue was justified in holding that the rate of tax on axles fitted with hubs and bearing will be at the rate of 4 per cent?" The application under section 15(1) of the Act was not disposed of within 180 days by the Board. M/s. Rajasthan Agro Industries, Sriganganagar (dealer-assessee), is a registered partnership firm and inter alia manufactures axles and agricultural implements. The axles manufactured by it are used in bullock-carts. The dealerassessee sells the axles fitted with hubs and bearings. There was a doubt whether the axles fitted with hubs and bearings are taxable at the rate of 4 per cent being goods specified in section 14 of the Central Sales Tax Act, 1956 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Act. We have heard Mr. K.C. Bhandari, learned counsel for the assessing authority. It may be stated that under section 15, revision lies on questions of law. The question of law that arises in this case is whether the ADV axles sold on the basis of bill No. 567 dated October 31, 1977, are taxable at the rate of 4 per cent under section 14 of the CST Act. At this stage, we would like to extract the relevant portions from the order dated January 12, 1979, of the Board: "By the use of axle with addition of hubs, the movement of cart becomes smoother. It therefore, cannot be regarded that if a particular implement with passage of time has been improved with certain additions, the additional tax should be made leviable on it. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a [1976] 37 STC 319 (SC), while considering clause (iv) of section 14 of the CST Act, it was held by their Lordships as under: "...sales tax law is intended to tax sales of different commercial commodities and not to tax the production or manufacture of particular substances out of which these commodities may have been made. As soon as separate commercial commodities emerge or come into existence, they become separately taxable goods or entities for purposes of sales tax. Where commercial goods, without change of their identity as such goods, are merely subjected to some processing or finishing or are merely joined together, they may remain commercially the goods which cannot be taxed again, in a series of sales, so long as they retain th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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