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TMI Blog2024 (8) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... STATE OF TAMIL NADU VERSUS PYARE LAL MALHOTRA [ 1976 (1) TMI 151 - SUPREME COURT] was whether a product, which is created or procured from another product within the same sub-category, can be treated commercially as a different product, whose sale is exigible to tax. The Hon ble Supreme Court replied in the negative - This entry under the Central Sale Tax, Act has now been shifted as the Entry 70 (vi) of the IV Schedule of the AP VAT Act. Entry 70 (vi) of the IV Schedule of the AP VAT Act includes sheets, hops, strips and skelp, which could be black or galvanished or hot and cold rolled or plain and corrugated. This would mean that corrugating plain sheets resulting in corrugated iron sheets or corrugated coil from iron or steel into sheet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion being before this Court in the aforesaid three Writ Petitions. 4. The petitioners are said to be dealing with iron and steel products, including corrugated iron sheets, which are prepared by the petitioners, by taking plain sheets or plain coils and pressing them into corrugated sheets. 5. The petitioners, for the assessment periods concerned, had been assessed by the assessing officers, who had accepted the contentions of the petitioners, that corrugation of iron sheets or coils would not result in a different commodity and the petitioners were entitled to pay tax by treating them as commodities falling within the Entry 70 (vi) of the IV Schedule of the Andhra Pradesh Value Added Tax, 2005 [for the short the AP VAT Act ]. 6. These ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Tax would contend, relying upon the observations in the impugned orders of revision, that the petitioners had customized the plain sheet or coils into corrugated sheets and had bent them and had cut them into lengths according to the requirement of the customers, which should result in creation of a new product which would not fall within the ambit of Entry 70 (vi) of the IV Schedule of the AP VAT Act. He would contend that the processing of the plain sheets or coils, to meet the needs of the customers, automatically creates a new commercial product which cannot be taken to fall within the ambit of Entry 70 (vi) of the IV Schedule of the AP VAT Act. 10. In the case of State of Tamilnadu Vs. Pyeralal Malhotra 37 STC 319 (SC) the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esulting in corrugated iron sheets or corrugated coil from iron or steel into sheets would not move any of the products out of the sub-entry. 15. The learned Government Pleader for Commercial Tax would contend that the requirement is that such product should be in straight length or in coil form whereas the corrugated sheets which are bent to meet the requirements of the customers of the petitioners cannot be treated to be straight lengths. 16. The said contention of the learned Government Pleader for Commercial Tax cannot be accepted for the reason that the iron sheets or the steel sheets which are corrugated would remain as straight lengths even if the said sheets are bent. This is because the iron or steel would be either in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Number 1. 36378 of 2012 Rv.No.38/2011-12/A6.TIN:28438947169/2007-08 to 10-11, dated 12.09.2012. 2. 14544 of 2019 DC: 2599, dated 07.09.2019. 3. 10478 of 2023 DIN3714032366494, dated 14.03.2023 19. As far as the Writ Petition No.28038 of 2013 is concerned, the Writ Petition has been filed being aggrieved by the rejection of the request of the petitioner for deferment till this issue is decided by this Court in these three Writ Petitions. In view of the decision of this Court, any further revision or assessment or re-assessment would have to be in accordance with the law laid down by this Court herein. Accordingly, nothing would further survive in the said Writ Petition. 20. Therefore, the Writ Petition Nos.36378 of 2012, 14544 of 2019 104 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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