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TMI Blog1985 (11) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... were being dealt with by the assessee were held as "iron and steel" under section 14(iv)(xi) of the Central Sales Tax Act (hereinafter referred to as the Central Act) and were taxed accordingly. Thereafter the assessments were reopened under section 21 of the U.P. Sales Tax Act (hereinafter referred to as the Act) on the ground that the goods in which the applicant was dealing were not covered by the entry "iron and steel" under section 14(iv)(xi) of the Central Act but were unclassified items and were liable to be taxed at the rate of 7 per cent under the Act and at 10 per cent under the Central Act. The contention of the assessee in proceedings under section 21 of the Act that the pipe and pipe fittings were "iron and steel" was not ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure 'pig iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap' used in item (i) of section 14(iv) of the Act. (b) G.I. Pipes: black pipe, black and galvanised pipes and tubes would fall within the scope of item (xi) of section 14(iv), viz., 'steel tubes, both welded and seamless of all diameters and lengths including tube fittings'. Pipe fittings, tube fittings such as bends, elbows, tees and reducers would also fall within the aforesaid item (xi). However, manipulated/fabricated tubes/pipes and tubeless structurals are items which are fabricated from pipes and tubes. As such it is doubtful whether these fabricated items would fall within the scope of the said item (xi)." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease to be "iron and steel" even after galvanisation. In support of this contention he relied on a decision of the Andhra Pradesh High Court in State of Andhra Pradesh v. Sri Durga Hardware Stores [1973] 32 STC 322, wherein a Division Bench of that Court held that: "Galvanisation is nothing but coating the iron sheet with zinc by an electrical process, or some other processes, to prevent it from oxidation. The galvanisation improves the utility of the raw material of iron. Corrugation is merely wrinkling of the sheets in one direction for the purpose of making the sheets more rigid and for giving increased stiffness so as to be more suitable for roofing and walling. Corrugation results merely in the alteration of the shape of the raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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