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TMI Blog2018 (7) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... ems, after which the said doors, window frames, grills etc., were fitted into buildings and other structures and therefore the declared goods of iron and steel would not lose their character as declared goods and were taxable at the concessional rate only. The Learned Counsels at the Bar also agreed that the facts in the present case that the iron and steel goods produced by the petitioner were used in the reinforcement work of the RCC by the Assessee and therefore taxability of iron and steel goods would be subject to the restrictions under Section 15 of the CST Act. Petition disposed off. - S.T.R.P No.209/2015 C/w S.T.R.P No.248/2016 - - - Dated:- 29-6-2018 - Dr. Vineet Kothari And Mrs. S. Sujatha, J.J. Sri Vikram A. Huilgol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her carry the case of the revenue. 18. We may note that in Civil Appeal No.4318 of 2007, Larsen Toubro Ltd, V/s. State of Karnataka Another,the Appellate Tribunal had passed an order dated 11.1.2002 in which it decided the case against the assessee on the ground that since the iron and steel products went into cement concrete, they changed form, and since they changed form, they were no longer declared goods and could be taxed without the constraints mentioned in Section 15 of the Central Sales Tax Act. A Sales Tax Revision Petition filed before the High Court yielded an order dated 14.06.2007 by which the assessee was sent back to the Appellate Tribunal for rectification. This rectification petition was dismissed by an order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the said doors, window frames, grills, etc., were fitted into buildings and other structures. On facts, therefore, we find that the High Court s judgment is correct and does not need to be interfered with inasmuch as the iron and steel goods, after being purchased, are used in the manufacture of other goods, namely, doors, window frames, grills, etc., which in turn are used in the execution of works contracts and are therefore not exempt from tax. 3. The Learned Counsels at the Bar also agreed that the facts in the present case that the iron and steel goods produced by the petitioner were used in the reinforcement work of the RCC by the Assessee and therefore taxability of iron and steel goods would be subject to the restrictions un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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