2006 (3) TMI 707

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..... (i) Is not the Tribunal in error in its conclusion that steel springs sold by the assessee would fall under entry 2(ii)(d) and 2(ii)(f) of the Second Schedule to the Kerala General Sales Tax Act, 1963? (ii) Is not on a proper interpretation of the classification of the entries for the purpose of taxation under the Kerala General Sales Tax Act, steel springs would fall only under entry 99/68 of .....

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..... try 99/68 of the First Schedule to the Kerala General Sales Tax Act, the assessee took up the matter in appeal before the Deputy Commissioner (Appeals) who sustained the order of the assessing authority so far as steel spring is concerned with slight modification of the assessment order. Aggrieved by the same, assessee took up the matter in appeal before the Sales Tax Appellate Tribunal. The appea .....

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..... )(d) and 2(ii)(f) of the Second Schedule to the Act, we may first examine the meaning and ambit of the words steel spring and how it is manufactured. Steel wire of specified SWG is twisted spirally by means of mechanical process at required lengths, normally varying from 9 to 25 inches and 3 to 7 inches in diameter and both the ends of the spirally twisted springs are heated and forming hooked .....

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..... le At the point of first sale in State under section 5 Six per cent Entry 68 Iron arms, stay plates, and clamps, marine freight containers, G. I. buckets and all other iron and steel articles not mentioned elsewhere in this Schedule or in the Second Schedule At the point of first sale in the State under section 5 Eight per cent For a comparative study, we may also refer to the relevant entries: .....

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..... mentioned earlier, is not included in the above entries. Entry 99/68 of the First Schedule specifically deals with steel articles not mentioned elsewhere. Since steel spring is not mentioned elsewhere, it would fall under entry 99/68 of the First Schedule to the Kerala General Sales Tax Act. Above is the view taken by the assessing authority as well as the Deputy Commissioner (Appeals) with whi .....

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