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TMI Blog2019 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... same is not substantiated except holding that Pre-painted Galvanized Steel Metal Sheets are ready to use than just Galvanized Steel Metal Sheets. Merely painting the iron and steel enumerated under different clauses of Section 14(iv) would not disqualify it as a declared goods . The pre-painting of iron and steel may be for different reasons mainly, to protect the iron and steel from rusting, that itself would not be construed as a different commodity altogether different from Galvanized Steel Metal Sheets. Where commercial goods without change of their identity as such goods if merely subjected to some processing or finishing, they do not cease to be goods of original description. Hence, the decision of the Commissioner of Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dity other than the goods enumerated in Section 14 of the CST Act, 1956. It is submitted that the reason of the Commissioner is glaringly contrary to the provisions of Section 14 of the CST Act, 1956 as well as the judgment of the Hon ble Apex Court in the case of State of Tamil Nadu vs. Pyare Lal Malhotra reported in (1976) 37 STC 319. 4. The learned Additional Government Advocate appearing for the revenue would submit that in identical circumstances, the cognate bench of this Court in W.P.No.56388/2017 and allied matter relegated the petitioner to approach the concerned authorities. Hence, the matter deserves to be remanded to the Commissioner of Commercial Taxes for reconsideration. 5. I have carefully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14(vi) of the CST Act and not under Section 14(iv) of the CST Act was required to be decided by the Assessing Authority. Accordingly, the matter was disposed of as premature with liberty and direction to the petitioner to approach the concerned authorities with suitable replies and representations. 10. However, in the present set of facts, the assessee petitioner has challenged the order of the Commissioner of Commercial Taxes clarifying the commodity Pre-painted Galvanized Steel Metal Sheets are liable to tax at 14.5.% under Section 14(1)(b)(iii) of the KVAT Act, 2003. 11. Section 14 of the CST Act, 1956 deals with the declared goods which are liable to tax at 5% during the relevant tax period. The Hon ble Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is to say. , with reference to a general category land were held to introduce the most general concept when followed, inter alia, by the words: Rights in or over land. We think that the precise meaning of the words that is to say must vary with the context. It is further held that: It is true that the question whether goods to be taxed have been subjected to a manufacturing process so as to produce a new market able commodity, is the decisive test in determining whether an excise duty is leviable or not on certain goods. No doubt, in the law dealing with the sales tax, the taxable event is the sale and not the manufacture of goods. Nevertheless, if the question is whether a new commercial commodity has come in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el enumerated under different clauses of Section 14(iv) would not disqualify it as a declared goods . The pre-painting of iron and steel may be for different reasons mainly, to protect the iron and steel from rusting, that itself would not be construed as a different commodity altogether different from Galvanized Steel Metal Sheets. Where commercial goods without change of their identity as such goods if merely subjected to some processing or finishing, they do not cease to be goods of original description. Hence, the decision of the Commissioner of Commercial Taxes cannot be approved and the same deserves reconsideration. The impugned order dated 23.03.2017 at Annexure-A is set aside and the proceedings are restored to the file o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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