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TMI Blog1982 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Sales Tax Appellate Tribunal, Madras, is whether the Tribunal is justified in law in rejecting the petition for enhancement filed by the State in limine on the ground that the said enhancement petition will not lie. The assessee in this case had purchased scrap locally, converted the same into M.S. rods and then sold the same locally. The local sales of M.S. rods were not taxed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... steel are taxable only at single point, scrap iron being commercially a different product from the finished product, i.e., M.S. rods, the State can levy tax on both scrap as well as rods. Taking note of the decision of the Supreme Court in the above case, the State filed an enhancement petition before the Tribunal, stating that the first sales of M.S. rods in this State should also be taxed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not before the assessing authority is concluded by a decision of this Court in Deputy Commissioner of Commercial Taxes v. Panayappan Leather Industries [1981] 47 STC 88. A perusal of the said judgment shows that the question that arose here is covered by the said decision. In that case an identical question arose and the Bench to which one of us was a party has held, after referring to the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on expressed by it.
In view of the said decision with which we respectfully agree, we have to set aside that portion of the order of the Tribunal which rejected the State's petition for enhancement and direct the Tribunal to entertain the State's application for enhancement and consider the same on merits, and pass appropriate orders. There will, however, be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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