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2014 (5) TMI 257 - MADHYA PRADESH HIGH COURTRate of Tax - “High Mast poles” whether covered under the Entry No.64 of Part II of Schedule-II of the VAT Act or under residuary clause - Held that:- Judgment in INDIAN METALS & FERRO ALLOYS LTD. Versus COLLECTOR OF CENTRAL EXCISE [1990 (11) TMI 143 - SUPREME COURT OF INDIA] and State of Maharashtra Versus Bradma of India Ltd. [2005 (2) TMI 518 - SUPREME COURT OF INDIA] followed -the principle is that in the process of manufacturing of iron poles the product do not cease to be pipes and tubes and it is not much different from pipes and tubes - the product of the petitioner could be defined under entry No.30 (v) of Part II of Schedule II of “Iron and Steel”, which also includes Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings - It would not be just and proper to charge the product in accordance with residuary entry - resort has to be had to the residuary heading only when by a liberal construction the specific heading cannot cover the goods in question – Decided in favour of assessee.
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