TMI Blog1991 (3) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... from the branch offices of Steel Authority of India, Secunderabad. According to the petitioner, they had purchased iron skelp and H.R. coils which already suffered tax under the Andhra Pradesh General Sales Tax Act under the provisions of section 6 read with the Third Schedule as item 2 "iron and steel" as they are declared goods. The contention of the petitioner is that, even after manufacture the product made by them which according to the Indian Standards Institution is "channel with lips" or iron scrap does not amount to change in commodity and, therefore, these goods cannot be treated as different from the goods purchased as all of them fall under entry "iron and steel" in item 2 of the Third Schedule. It is contended by the counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Government proposed to tax each sub-item as a separate commodity. The Tribunal has considered the two decisions cited by the learned counsel for the petitioner and has found that the Bombay High Court's decision was based on the specific provisions of section 2(26) of the Bombay Act defining the word "resale " and the definition of "manufacture" and the rules framed under that Act and came to a conclusion that the Bombay Act did not contemplate taxing of such separate commodities comprised in entry "iron and steel". There is no such provision in the Andhra Pradesh General Sales Tax Act. Nor is there any exemption granted by the State Government in respect of "resale" of the goods manufactured from any of the sub-items mentioned under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, they are different commodities. The question is whether the scheme of the Act indicates that they should not be taxed? No provision of the Act is brought to our notice which exempts sale of such goods made out of iron and steel. A reading of the Third Schedule indicates that the various sub-items in the entry "iron and steel" are treated as different commodities for the purpose of levying sales tax. Wherever the State Legislature wanted to make a difference even in respect of declared goods it has done so as is seen from entry 9 of the Third Schedule relating to "hides and skins". While the entry in section 14 of the Central Act considers "hides and skins" whether dressed or not as one commodity, for the purpose of the Third Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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