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TMI Blog2012 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... r the notification No.F 10/16/2002/CT/V (17) dated 12-2-2002 has been rescinded. 2. The petitioner is a manufacturer of steel tubes in an integrated plant. According to the petitioner steel strips are manufactured in the integrated plant, thereafter, the same is used for manufacture of steel tubes. Other class of manufacturers of steel tubes purchased steel strips within the State of Chhattisgarh and, then, thereafter they produced steel tubes. The State Government by notification No.F-10-16/2002/CT-V (16) dated 12-2-2002 (Annexure - P/5), in exercise of its power under sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (for short "the CST") exempted the class of goods specified in column (2) of the schedule from payment of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the notification that was prevalent was notification No.F-10- 16/2002/CT-V (17) dated 12-2-2002 wherein the rate of tax was reduced to 2%. After rescinding the notification No.F 10/16/2002/CT/V (17) dated 12-2-2002 the rate of tax applicable became 4%. Shri Dubey would further submit that vide notification No.F-10/11/2005/CT/V (31) dated 31-5-2005 (Annexure - P/6), the figure Rs. 2' was substituted by figure Rs. 1', as a result of which the integrated steel plant like the petitioner was paying the tax at the rate of 4% . 5. In support of his contention, Shri Dubey placed reliance upon the decisions of the Supreme Court, rendered in Ayurveda Pharmacy and Another v. State of Tamil Nadu and State of Uttar Pradesh and Others v. Deepak Fertil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l strips and then on sale of steel tubes further 2% tax is imposed, thus, the same is adjusted as set-off on the total tax i.e. 4%. The total tax is equal to 4%, but in case of captively manufactured steel strips 4% tax is payable at the time of interstate sale of steel tubes. Thus, there is no variance in the rate of tax imposed on both type of manufacturing methods. 7. We have heard learned counsel appearing for the parties, perused the pleadings and the documents appended thereto. 8. The petitioner has not filed any document or decision taken by the assessing authority on the basis of notification No.F 10/11/2005/CT/V (20) dated 1-4-2005 whereby the earlier notification No. F 10/16/2002/CT/V (17) dated 12-2-2002 has been rescinded. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the steel rolling mill. 2. Steel Tubes as specified in category (xi) of clause (iv) of section 14 of the CST Act, 1956 (No. 74 of 1956) Whole of tax under section 9 and 10 When sold by a dealer registered under the Adhiniyam and such dealer in support of his claim for exemption in respect of the sale of the said goods furnishes, at the time of his assessment, to the assessing authority a declaration in the Form A-3 appended to Notification No. E-10-16/2002/CT-V(15), dated 12-02-2002 issued to him by the dealer manufacturing the said goods or a subsequent selling register dealer selling such goods in the manner specified in paragraph (2) below. (2) The registered dealer manufacturing the goods specified in column (2) or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Bhawan, Raipur NOTIFICATION Raipur, Dated 01.04.2005 No. F 10/11/2005/CT/V(20) - In exercise of the powers conferred by section 8(5) of the Central Sales Tax Act, 1956 (No. 74 of 1956) the State Government hereby rescinds this department notification No. F-10/16/2002/CT/V(17) dated 12.02.2002 with effect from 01.04.2005. By order and in the name of the Governor of Chhattisgarh Sd/- (K.R. Mishra) Deputy Secretary" 10. The classification as allegedly introduced by notification No. F 10/16/2002/CT/V (17) dated 12-2-2002 has been rescinded by the impugned notification No. F 10/11/2005/CT/V (20) dated 1-4-2005, thus, the grievance of the petitioner does not survive. So far as subsequent notification No. F-10/11/2005/CT/V (31) da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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