TMI Blog1981 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... sed from outside and sold in the State was covered in the item 'iron scrap' used in sub-clause (i) of clause (iv) of Central Sales Tax Act. According to Tribunal 'scrap' in the sub-clause meant scraps of all items mentioned in the subsequent entries, And as tin plates mentioned in sub-clause (iv) was nothing but iron sheets having a coating of iron its scrap shall be nothing but ir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The sales tax authorities levied tax on tin scrap under this notification. It cannot be disputed that if tin scrap is considered to be declared goods then it was taxable at four per cent and the Tribunal was justified in applying this notification. But as pointed out earlier the basic question to be examined is whether tin scrap can be considered to be covered in iron scrap in subclause (i) of cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the Tribunal, order after decision of P. L. MalhotrcCs case, 1976 UPTC 282, by Supreme Court it is beyond controversy that the list of clause (iv) is exhaustive. Nothing can be added to it by interpretation. Iron and tin are two different commodities. Latter is considered to be base metal. In commercial or popular sense also they are not understood as same nor is their use common. It is there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is revision succeeds and is allowed. The order passed by the Tribunal is set aside. The question of law raised by assessee is decided by saying that tin scrap is not iron scrap mentioned in subclause (i) of clause (iv) of Central Sales Tax Act, consequently not a declared commodity. The Tribunal may however decide the applicability of notification under which tin scrap can be held to be taxable. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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