9911796707
TMI Blog1987 (11) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... 58 (in short "the Act") has referred to this Court the following three questions for its opinion under section 44(1) of the Act: (1) Whether, on the facts and in the circumstances of the case, the appellant was entitled to a deduction under section 2(r)(ii) on account of sales of material taken out from the condemned coaches, which were purchased after paying full sales tax to the railway? (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal and the Tribunal held that the goods purchased by the applicant were only the resultant scrap from the coaches. The resultant scrap which according to the Tribunal was purchased by the applicant-assessee included iron scrap, aluminium scrap, timber and glass, etc. In the instant case, we are concerned only with the sale of iron scrap, inasmuch as sales tax was assessed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that iron scrap constituted declared goods under section 14 of the Central Sales Tax Act. There seems to be no doubt that section 15(a) of the Central Sales Tax Act was attracted to the facts of the instant case. At the relevant time, iron scrap was mentioned at sub-clause (a) of clause (iv) of section 14 of the Central Sales Tax Act and consequently constituted declared goods under section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared under section 14 thereof cannot be levied at more than one stage. This view finds support from the decision of a Division Bench of the Allahabad High Court in Commissioner, Sales Tax, U.P., Lucknow v. Chokhani Co. [1982] 51 STC 195, as well as a decision of a learned single judge mentioned in the appendix*, to the aforesaid decision. 5.. In view of the foregoing discussion, our answer to qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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