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TMI Blog1979 (11) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... to tax at multi-point rate on the ground that galvanised plain sheets, referred to as G.P. sheets and C.R. sheets, were wrongly exempted treating the goods as single point goods. Reassessment was made on 16th August, 1972, and the matter was taken on appeal to the Appellate Assistant Commissioner. He also held that G.P. sheets were liable to tax at multipoint rate. The assessee took the matter on appeal to the Appellate Tribunal, disputing the levy of tax at 3 per cent on Rs. 15,143.23 pertaining to G.P. sheets. The contention of the assessee was that these sheets came within the category of iron and steel falling under item 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act and he relied on a decision of the Andhra Pradesh H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lvanisation means. In current terminology the sheets are called galvanised sheets. But in olden days, they were used to be called "zinc sheets". The process of galvanisation has been described in McGraw-Hill Dictionary of Scientific and Technical Terms as follows: "To deposit zinc on the surface of metal by the processes of hot dipping, sherardizing, or sometimes electroplating." The word "sherardizing" means, according to the same dictionary: "Coating iron with zinc by tumbling the article in powdered zinc at about 250-375°C." The category of goods called galvanised plain sheets have acquired a different commercial quality as a result of the process of galvanisation. Before galvanisation, they are merely plain iron sheets. But subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and steel" in entry 2 of the Third Schedule and that the words "that is to say" were intended to adopt the most general concept of iron and steel and that the legislature wanted all forms of iron and steel to be brought within that entry. The learned Judges observed that galvanisation was nothing but coating the iron sheet with zinc by an electrical process or some other processes, to prevent it from oxidation and galvanisation improved the utility of the raw material of iron. The wrinkling of corrugation process was also, it was pointed out, to make the sheets more rigid so as to give them increased stiffness in order to be more suitable for roofing and walling. Corrugation and galvanisation were referred to as having improved the utilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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