9911796707
TMI Blog1988 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as "the Act"), has referred the following question to this Court for its opinion under section 44(1) of the Act: "Whether in view of the fact that entry 5 in Part I of Schedule II (relating to iron and steel), was amended with effect from 1st April, 1973 by Act No. 35 of 1973, but the entry No. 56 of Part II of Schedule II relating to all types of pipes and pipe fittings, was not am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 3rd December, 1973, and it was told that on reconsideration, it is clarified that G.I. pipes will be treated as declared goods and will be taxed at 3 per cent and previous circular and clarification be treated as cancelled, whether the petitioner is entitled to deduction under section 2(r)(ii) of the sale price of G.I. pipes and conduit pipes purchased during the period 1st April, 1973 to 26th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the instant case, is as to whether the assessee having already paid sales tax at the stage of purchasing the steel pipes, was liable to pay sales tax again at the stage when it sold the said steel pipes. A perusal of section 14 of the Central Sales Tax Act, 1956, indicates that it contains a list of declared goods which are of special importance in inter-State trade or commerce. Clause (iv) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Central Sales Tax Act, as it stood before 1st July, 1975, i.e., during the relevant time, read as hereunder; "15. Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely: (a) the tax payable under that law in respect of any sale or purc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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