TMI Blog1980 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper interpretation of the notification dated 1st July, 1975, and section 14 of the Central Sales Tax Act falls within the category of iron and steel?" Brief facts leading to this petition are that the assessee is a manufacturer of iron and steel of re-rolling mill. The assessee purchases ingots and billets as the raw material and makes flat bars of different sizes after re-rolling them. The flat bars are sold by the assessee by charging tax at 4 per cent under the notification dated 1st July, 1975. The assessee moved an application to the Additional Commissioner under section 12A of the Act on 20th August, 1975, to determine the rate of tax on the sale of bars which are sold according to the weight per kg./ p.m.t. and not accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs, cannot be considered as iron and steel only and it will be taxed as other than iron and steel but not as motor part. The Board of Revenue finally observed that the revision was, therefore, accepted partially. The assessee then submitted an application under section 15(1) of the Act for making a reference to this Court. The Board by its order dated 16th April, 1979, rejected the reference application submitted by the assessee. Hence this application under section 15(2) of the Act. Mr. Singhal, the learned counsel for the assessee, contended that under section 15 of the Central Sales Tax Act, 1956, restrictions have been imposed on the said legislature to levy tax in respect of the commodities declared under section 14 of the said Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry No. (iv) of section 14 of the Central Sales Tax Act. There is no authority of this Court or the Honourable Supreme Court to hold that the articles in question fall within the meaning of iron and steel as contained in clause (iv) of section 14 of the Central Sales Tax Act. It has been held by this Court in several cases that the question as to whether fall (sic) within a particular entry or not is a question of law. We are not called upon to express our opinion at this stage on the merits of the case and to decide whether the articles in question fall within the term "iron and steel" or it is a commodity other than iron and steel. The only question to be determined by us at this stage is whether the question sought to be called from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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