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2009 (7) TMI 1192 - MADRAS HIGH COURTCast iron moulds or patterns dealt with by the assessee - Held that:- In the light of the judgment of State of Tamil Nadu v. Pyare Lal Malhotra [1976 (1) TMI 151 - SUPREME COURT OF INDIA] and Vasantham Foundry v. Union of India [1995 (8) TMI 190 - SUPREME COURT OF INDIA] which examined the difference between the cast iron and other finished products in the context of entry 4 of the Second Schedule, and uniformly held that cast iron casting in its basic or rough form must be held to be cast-iron, but, if thereafter any machining or polishing or any other process is done to the rough cast-iron casting to produce things like pipes, manhole covers or bends, these cannot be regarded as "cast iron castings" and cannot be treated as "declared goods" under section 14(iv) of the Central Sales Tax Act, 1956, inasmuch as we have come to the conclusion that the goods supplied are to the prescribed specifications and dimensions and measurements of the purchaser for their immediate use in their manufacturing activity in all finished form, the one and only conclusion that could be arrived would be that the goods supplied by the assessee would not come within the purview of item 4(i) of the Second Schedule to the TNGST Act. Hence, we are not able to take a different view than the one taken by the Appellate Tribunal. Contention of the petitioner regarding filing of appeal, despite the fact that for earlier years the Department accepted the contrary view, we are not able to concur with the argument of the learned counsel for the petitioner as the issue is well settled that each assessment year is a unit by itself and non-filing of appeal in respect of one assessment year cannot be a bar or cannot prevent the State from filing an appeal in respect of another assessment year
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