2006 (8) TMI 566

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..... e very same petitioner is whether the Tribunal was justified in confirming the assessment of steel castings under the category "metallic products" under the First Schedule to the Kerala General Sales Tax Act, 1963 at the rate of eight per cent. The case of the petitioner is that petitioner is only a casting unit engaged in manufacture of steel castings, which are covered by entry 2(ii)(h .....

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..... ame and it is seen from the detailed order issued by the assessing officer himself for the year 2001-02, the petitioner's claim is seen accepted. In such circumstances, we find the product sold by the petitioner is only steel casting and therefore we reverse the order of the Tribunal and direct assessment of the product under item No. 2(ii)(h) of the Second Schedule to the KGST Act.
Case .....

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