1994 (3) TMI 372

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..... and sells through its various sales depots, including Ernakulam. Third respondent summoned the accounts of the petitioner for the years 1980-81, 1981-82, 1982-83 and 1983-84 for final assessment. The assessing authority passed orders of assessment on galvanised tubes under entry 46 of the First Schedule to the Kerala General Sales Tax Act and has further subjected it to additional tax at 10 per c .....

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..... fidavit. 3.. The question as to whether galvanised steel pipes are exigible to tax under the Kerala General Sales Tax Act came up for decision before the Supreme Court in Gujarat Steel Tubes Ltd. v. State of Kerala [1989] 74 STC 176. Their Lordships reversed the decision rendered by a Division Bench of this Court and held that the purpose of galvanising a pipe is merely to make it weather-proof .....

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