1994 (3) TMI 370

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..... f T.A. No. 626 of 1985 and T.R.C. No. 161 of 1989 out of T.A. No. 178 of 1986. The disputed turnover involved in T.R.C. No. 167 of 1989 is Rs. 1,06,64,589 and in T.R.C. No. 161 of 1989, Rs. 99,09,620. T.R.C. No. 167 of 1989 relates to the assessment year 1980-81 and T.R.C. No. 161 of 1989 relates to the year 1979-80. The Deputy Commissioner (Commercial Taxes), in exercise of his revisional jurisdi .....

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..... 2. Iron and steel, that is to say: (i) to (v).......................... (vi) sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated in all qualities, in straight lengths and in coil form, as rolled and in riveted condition; At .....

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..... sold by the assessee was a different commercial commodity, subjected them to tax at the rates specified in the Third Schedule although in the first instance, when the assessee purchased the hot rolled skelp and strips from M/s. Steel Authority of India Limited, the same suffered tax under the same entry. From a reading of the entry, it is clear that it encompasses four commercial products-sheets .....

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