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TMI Blog1990 (3) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the claim. An appeal against that order was rejected by the Assistant Commissioner on July 30, 1985 and a revision therefrom also failed vide order dated April 5, 1989, passed by the West Bengal Commercial Taxes Tribunal. The main case of the applicant is that although the goods for the sales of which exemption was claimed, comprised articles such as rings, bushes, impellers, check valves and the like, those were steel castings and, therefore, continued to remain iron and steel within the meaning of section 14(iv)(viii) of the Central Sales Tax Act, 1956, and since the declaration forms had been obtained and furnished for such sales, the authorities below committed an error in rejecting the claim. 3.. By a reference to the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nus of the applicant had not been discharged by a simple production of the declaration forms. The applicant has not yet produced at any stage any material to show in what manner the purchasing dealers described the impugned goods while placing orders with and taking supplies from the applicant. The learned State Representative, in our view, very rightly opposed any further opportunity being given to the applicant to produce such evidence. 4.. The moot question, of course, is whether the goods, which we have already narrated, remained steel castings within the meaning of section 14(iv) of the Central Sales Tax Act, 1956, at the time of sale, as claimed by the applicant. Mr. Bose referred to the decisions in [1974] 33 STC 292 (Cal) (Phanind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g treated and understood as steel castings and not otherwise. We have no hesitation in holding that the applicant has failed at all stages to show that in commercial parlance these goods were treated and understood as steel castings. We are unable to agree with Mr. Bose that by production of the declaration forms treating these goods as covered by section 14 of the Central Sales Tax Act, 1956, it was proved that in commercial parlance the goods were understood as steel castings. 5.. In the above view of the matter, we hold that the authorities below rightly disallowed the claim of the applicant under section 5(2)(a)(ii) of the 1941 Act and there is no reason to interfere with the orders of those authorities. In the result, the application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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