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TMI Blog1988 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... he market. For their manufacturing purposes, they purchase raw materials from Rourkela Steel Plant and other sources in shape of ingots, moulds and scraps on furnishing declaration in form No. XXXIV for the purpose of resale in the State of Orissa which entitles them to a lesser rate of sales tax. This sale of manufactured products was included in the petitioners' taxable turnover. But the assessing officer took a view that the utilisation of the raw materials for manufacturing rods, plates, etc., and selling the finished products thereafter amounted to violation of the declaration made in the prescribed form and thus the dealers had contravened the second proviso to section 5(2)(A)(a)(ii) of the Act. He has accordingly added back the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d skelp, both black and galvanised, hot and cold rolled, plain and corrugated in all qualities in straight lengths and in coil form, as rolled and in rivetted condition; ------------------------------------------------------------------------- 1 2 3 4 ------------------------------------------------------------------------- (xi) steel tubes, both welded and seamless of all diameters and lengths, including tube fittings; On the basis of the above entry, i.e., entry No. 46, it was vehemently submitted that the description of "iron and steel" was not exhaustive and only descriptive in nature and, therefore, the materials after the milling process, such as, bars, rounds and flats, etc., still remained one of the species of the iron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marketable commodity, and it was accordingly submitted that the view that the goods (scrap, etc.) did not change their identity (after manufacture) was not correct. This argument was noticed by the court in great detail in paragraph 6 of the judgment and was rejected for good reasons, namely, that the question in that case was as to whether for the purposes of the purchase tax and sales tax obviously at different points, the change of the commodity could be treated separately. I find myself in full *Since reported in [1988] 69 STC 187. agreement with those observations, however, with further addition that even if for the sake of argument it is accepted that a different commercial commodity was produced by the manufacturing process by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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