9911796707
TMI Blog1990 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer under the said 1941 Act both as a manufacturer and a reseller in respect of various goods including cast iron castings. It manufactures and sells as well as purchases and resells cast iron castings of the above descriptions. On December 4, 1987, it applied for declaration forms in form No. XXIV, but the Commercial Tax Officer rejected the prayer, holding that he was not satisfied that the items mentioned in his order and sold by the applicant were out of purchased goods included in section 5(2)(a)(ii) of the said 1941 Act and hence he doubted the bona fide requirement of such forms. This was done, despite the fact that it was stated in the relevant column of the registration certificate that cast iron castings would be free of tax if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice that "cast iron" in section 14(iv)(i) of the Central Sales Tax Act, 1956, includes "cast iron castings". 3.. The respondents have not used any affidavit-in-opposition. The records of C.O. No. 4884(W) of 1988 have not yet been forwarded by the High Court to this Tribunal for disposal in terms of section 15 of the West Bengal Taxation Tribunal Act, 1987. The respondents have, however, contested the applicant's claim at the hearing. It may be noted that by virtue of the proviso to section 15(2)(b) of the West Bengal Taxation Tribunal Act, 1987, the interlocutory order of the High Court dated May 16, 1988, in C.O. No. 4884(W) of 1988 expired on May 22, 1989. But, by our interim order in this case dated July 10, 1989, direction was gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adu v. Pyare Lal Malhotra [1976] 37 STC 319 (SC); AIR 1976 SC 800, clause (iv) of section 14 of the Central Sales Tax Act, 1956, as redrafted in the year 1972, came up for consideration. The present sub-clause (i) of clause (iv) found place in the statute in 1972. It was held: "The more natural and normal meaning of such a mode of listing special or declared kinds of goods seems to us to be that the object of specification was to enumerate only those categories of items, each of which was to serve as a new starting point for a series of sales, which were to be classed as 'declared' goods." It was further held: "We, however, prefer the more natural and normal interpretation which follows plainly from the fact of separate specification an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated February 28, 1977 (annexure G) issued by the Department of Revenue and Banking, Government of India, in which it was clearly stated that "cast iron" mentioned in section 14(iv)(i) of the Central Sales Tax Act, 1956, includes "cast iron castings". It was issued in consultation with the Director-General of Technical Development and the Ministry of Law and Justice. Mr. Sen also relied on a decision of the Allahabad High Court in Commissioner, Sales Tax v. Vishwa Engineering Co. reported in STI 1985 All. 233. There the Central Government's circular was adopted by the Sales Tax Commissioner of U.P. The facts were, therefore, different in that case. But on the authority of the decision in K.P. Varghese v. Income-tax Officer reported in [19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Britannica, 1989 Edition, Micropaedia, Volume 2, "cast iron is made by reducing iron ore in a blast furnace, drawing it off in the molten state, and cooling it in the form of crude ingots called pigs" (page 930). According to Webster's New World Dictionary, "cast iron" is a "hard, unmalleable alloy of iron made by casting". 8.. Thus, by applying the ratio of the decision reported in [1976] 37 STC 319 (SC); AIR 1976 SC 800 (State of Tamil Nadu v. Pyare Lal Malhotra), we hold that when the applicant purchases particular items of commodities made of cast iron castings, such as, fan parts, manhole covers and top and bottom covers of ceiling fans for resale and resells them in West Bengal in the same form, namely, without converting them int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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