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2011 (1) TMI 1050 - HC - VAT and Sales TaxCable tray - Whether covered by the term Iron & steel within the meaning of CST Act 1956? - According to Department, sub-section (iv) would apply to only those items of iron and steel which are specified in Clauses (i) to (xiv) thereunder - Held that:- One of the tests would be as to whether the article produced is regarded in trade, by those who deal in it as distinct in identity from the commodity involved in its manufacture - The cable trays of different types and shapes come of the manufacturing process. There cannot be any doubt that the plates have undergone transformation into cable trays and the process involved was manufacturing. These are sold in the market to meet different mechanical and engineering needs as distinct from the plain or chequered plates - cable trays cannot be said to be declared goods within the meaning of Section 2(c) of the Act - thus the cable trays are not iron and steel as per section 3 of the Second Schedule of Sales Tax Act, 1975 read with section 14(iv) of the Act. Decided against the assessee Interest under Section 27(1) of the Delhi Sales Tax Act, 1975 - Held that:- The dealer had chosen to withhold full payment of turnover tax by obtaining an interim order merely because a lot of others had done so, as it had paid turnover tax, giving full particulars thereof for the previous years - The provisions regarding interest were statutory provisions and there being no order against the running of interest from the time of default, the dealer could not now claim that the demand for interest by the Department was illegal or unauthorized - Decided against the assessee
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