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TMI Blog1989 (5) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act? Held that:- Galvanised pipes are steel tubes within the meaning of Section 14(iv)(xi) of the Central Sales Tax Act. The view taken by the High Court is erroneous. In favour of assessee. - Civil Appeal No. 1537, 2025, 2026, 2873 to 2875 of 1986 - - - Dated:- 5-5-1989 - R.S. Pathak C.J.I., Sabyasachi Mukherjee and S. Natarajan, JJ. Soli J. Sorabjee, Dr. Y.S. Chitale and T.S. Krishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Kerala General Sales Tax Act, 1963, the appellant contended that the galvanised iron pipes manufactured by it are "declared goods" and are not liable to additional sales tax as well as surcharge. The appellant's contention was not accepted by the assessing authority, who taxed the turnover of galvanised iron pipes at four per cent and also assessed an additional tax and surcharge treatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P.T.C. 55. The High Court preferred to follow its own decision and on 24 March, 1986 held against the appellant. A certificate having been granted by the High Court these appeals are now before us. 5. The purpose of galvanising a pipe is merely to make it weather-proof. It remains a steel tube. By being put through the process of galvanising it is made rustproof. Neither its structure nor fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t change the essential character of iron sheets, and they remain iron sheets. 6. We are unable to agree with the view taken by the Madras High Court in Deputy Commissioner of Commercial Taxes, Tiruchirapalli v. P.C. Mohammed Ibrahim Marakayar Sons - (1980) 46 S.T.C. 22. The limited purpose of galvanisation does not, it seems to us, bring a new commodity into existence. The respondents rely on De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeals, an identical point arose before a Bench of this Court on 28-4-1988 in S.L.P. (Civil) No. 3549 of 1988 - Commissioner of Sales Tax v. Mitra Industries - (1988) 69 S.T.C. Note No. 55 at p. 16 and the learned Judges took the same view which finds favour with us here. 9. In the result, the appeals are allowed, the impugned judgment and order of the High Court and the orders of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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