9911796707
TMI Blog1981 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... of view taken by the Sales Tax Tribunal that the scrap purchased from outside and sold in the State was covered in the item 'iron scrap' used in sub-clause (i) of clause (iv) of Central Sales Tax Act. According to Tribunal 'scrap' in the sub-clause meant scraps of all items mentioned in the subsequent entries, And as tin plates mentioned in sub-clause (iv) was nothing but iron she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sale to the consumer at the rate of four per cent. 3. The sales tax authorities levied tax on tin scrap under this notification. It cannot be disputed that if tin scrap is considered to be declared goods then it was taxable at four per cent and the Tribunal was justified in applying this notification. But as pointed out earlier the basic question to be examined is whether tin scrap can be cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered under clause (xvi) has to be rejected. 5. Coming to the Tribunal, order after decision of P. L. MalhotrcCs case, 1976 UPTC 282, by Supreme Court it is beyond controversy that the list of clause (iv) is exhaustive. Nothing can be added to it by interpretation. Iron and tin are two different commodities. Latter is considered to be base metal. In commercial or popular sense also they are not u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first by the Tribunal. 7. In the circumstances this revision succeeds and is allowed. The order passed by the Tribunal is set aside. The question of law raised by assessee is decided by saying that tin scrap is not iron scrap mentioned in subclause (i) of clause (iv) of Central Sales Tax Act, consequently not a declared commodity. The Tribunal may however decide the applicability of notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
