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2018 (7) TMI 400 - HC - VAT and Sales TaxConcessional rate of duty - Declared Goods -iron and steel goods used in works contracts of fabrication and creation of doors, window frames, grills etc. - Section 15 of the Central Sales Tax Act - Held that:- The issue is covered by the decision in the case of Smt B. Narasamma V/s. Deputy Commissioner, Commercial Taxes, Karnataka & Another [2016 (8) TMI 636 - SUPREME COURT], where it was held that the Assessee engaged in the works contracts of fabrication and creation of doors, window frames, grills etc., in which they claimed exemption for iron and steel goods that went into the creation of these items, after which the said doors, window frames, grills etc., were fitted into buildings and other structures and therefore the declared goods of iron and steel would not lose their character as declared goods and were taxable at the concessional rate only. The Learned Counsels at the Bar also agreed that the facts in the present case that the iron and steel goods produced by the petitioner were used in the reinforcement work of the RCC by the Assessee and therefore taxability of iron and steel goods would be subject to the restrictions under Section 15 of the CST Act. Petition disposed off.
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