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TMI Blog2022 (7) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope and sweep of the taxing entry - If there was any doubt as to that, the legislature has itself made its intent plain by using the words but excluding iron or steel wires . Thus, legislature first understood iron or steel wires also to be item that would be included in the generic description of goods given by it as iron or steel goods . However, since the legislature wanted to exclude the goods iron or steel wires from the scope of the taxing entry, it use the word excluding . That intent cannot be applied or extended to any other item or commodity. It is also not the case of the revenue that there is any other taxing entry to which the goods frames and windows made of iron and steel may describe more appropriately and more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision has been heard on the following question of law: Whether on the facts and circumstances of the present case the Tribunal was legally justified to determine the rate of tax at the rate of 10% on enhanced turnover of Rs. 2,50,000-00 of windows grill etc. against the notifications and circular ? 4. Undisputedly, the assessing officer did not make any discussion on the rate of tax on the turnover of self manufactured frames and grills estimated at Rs. 5,00,000/-. Only in the computation chart appended to the assessment order, he applied the rate of tax @ 10%. It is also true, the assessee did not raise any specific ground before the appeal authority as to the rate of tax on the aforesaid turnover of Rs. 5,00,000/- and the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry begins with description of the taxable commodity as millstores and hardware and though it continues to mention certain other specific items, at the same time, it cannot be lost sight that it also includes within its sweep and ambit iron and steel goods not covered under any other item of the taxing schedule or other notification. 10. Thus, by virtue of the words iron and steel goods not covered by any other item of this schedule or notification ..... any commodity that may be broadly described as iron and steel goods, would stand covered and included under the notification. The fact though such iron and steel goods may have some specific name description or identity other than the generic identity of iron and steel goods would n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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