TMI Blog1973 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, U.P., has referred the following question for our opinion: "Whether, on the facts and circumstances of the instant case, the iron hoops are covered by the term 'iron and steel' as defined in section 14(iv) of the Central Sales Tax Act? " The assessee dealt in iron bailing hoops and jute goods. In the assessment year 1964-65, the assessee's contention in respect of the rate of tax to be im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter, the Commissioner applied for and has obtained a reference of the question referred to above. The question as to whether bailing hoops are declared goods under section 14(iv) of the Central Sales Tax Act has been considered by the Gujarat High Court in the case already referred to and by the Madhya Pradesh High Court in the case of Commissioner of Sales Tax, Madhya Pradesh v. Hirji Nains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same form in (iii) steel bars and tin bars, which they are directly pro. (iv) rolled steel sections, duced by the rolling mill." (v) tool alloy steel; This sub-section gives the various categories of iron and steel which can claim to be taxed at a lower rate of tax. Counsel for the department has contended that iron hoops can possibly come only under the description of rolled steel se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions' is to say that it refers to certain well designed parts which can be used for structural construction", and on this view came to the conclusion that iron hoops, which were only thin scraps of steel used for tying big bundles of bales of cotton or other material to keep the bundles in shape do not fall within that category. With utmost respect, we are unable to subscribe to the view of the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case parties led any evidence before the authorities concerned, showing the manner in which these hoops are manufactured. The question referred cannot as such be answered in the absence of relevant material. We are, in the instant case, left with no other option but to return the question unanswered. The question is accordingly returned unanswered. There will, however, be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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