9911796707
TMI Blog2007 (7) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner as well as the Tribunal. To that extent, the judgment of the Tribunal and the order of the Deputy Commissioner is set aside. Since the earlier authorities and the Tribunal treated the goods to be different than iron and steel, they might not have gone into the question whether the goods were taxed at four per cent or eight per cent. Besides coming to the correct conclusion on this question, some factual aspects of the matter might have also to be considered. Therefore, on this question as to whether the goods had to be taxed at four per cent or eight per cent and whether the goods in reality have been taxed at four per cent or eight per cent, we remit the case back to the Tribunal, who may decide the matter, after hearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Deputy Commissioner and also the Tribunal was whether the fabricated structures made from iron and steel, which had suffered tax, were to be assessed under section 5F of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to 'the Act') or they have to be excluded from application of section 5F under the first proviso . This question has been decided against the petitioner. The Tribunal and the Deputy Commissioner were of the view that they were free to come to their own conclusions as to whether the iron and steel and the goods fabricated from iron and steel were the same products or were different products. In this connection, they relied on various judgments of the Supreme Court and this court to come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and steel, even then they were covered by proviso to section 5F in view of the law laid down in the case of Media Communications [1997] 105 STC 227 (AP). That judgment has become final, and therefore, the same is binding on the Deputy Commissioner as well as the Tribunal. To that extent, the judgment of the Tribunal and the order of the Deputy Commissioner is set aside. Another question raised before us is with regard to the rate of tax at which the goods were taxed. Although there are no sufficient pleadings either in the memo of appeal before the Tribunal or before this court, but from the record it appears that the goods have been taxed at eight per cent where ex facie the goods have to be taxed at only four per cent because of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
