9911796707
TMI Blog2011 (6) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... bottom and door frame section, cannot fall under entry 2(a)(vi) of the Fourth Schedule to the Act. We are in complete agreement with the findings recorded by the lower authorities. We do not find any error committed by the lower authorities and the impugned order does not call for interference. - STRP Nos. 83, STRP Nos. 82 of 2007 - - - Dated:- 10-6-2011 - SABHAHIT V.G. AND RAVI MALIMATH JJ. Indra Kumar, Senior Counsel and K. M. Onkarappa for the petitioner K.M. Onkarappa K.M. Shivayogiswamy, High Court Government Pleader, for the respondent ORDER Both these petitions are filed by the very same assessee being aggrieved by the common order passed by the Karnataka Appellate Tribunal, Bangalore, and hence are taken up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee from dealers and are subjected to the process of bending and corrugation. Therefore, entry 2(a)(v) of the Fourth Schedule to the Act referring to steel structurals, including angles, joists, channels, tees, sheet piling sections, Z sections, etc., cannot be made applicable to the petitioner. In order to support his contention, he has relied upon the decision of the honourable Supreme Court in Telangana Steel Industries v. State of Andhra Pradesh [1994] 93 STC 187 (SC). Heard counsel. Entry 2(a)(v) of the Fourth Schedule reads as follows: Sl. No. Description of the goods Points of Levy Period for which Applicable Rate of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having considered the nature of the raw materials as well as the finished products being dealt with by the assessee, were of the clear view that the same fall under entry 2(a)(v) of the Fourth Schedule to the Act and articles such as lathe channels, bottom and door frame section, cannot fall under entry 2(a)(vi) of the Fourth Schedule to the Act. We are in complete agreement with the findings recorded by the lower authorities. We do not find any error committed by the lower authorities and the impugned order does not call for interference. Accordingly the questions are answered in favour of the Revenue and against the assessee. The petitions being devoid of merit, are accordingly dismissed. - - TaxTMI - TMITax - CST, VAT & Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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