TMI Blog1996 (8) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... o November, 1979. 2.. The petitioner No. 1 is an industrial unit engaged in the manufacture and sale of iron and steel wires which are manufactured from wire rods/iron rods. The wire rods/iron rods were purchased by the petitioner-unit in Bihar on payment of sales tax as provided under the State law. The wires manufactured out of the wire rods which had suffered tax under the State law were sold by the petitioner in the course of inter-State trade and on those transactions Central sales tax was paid as provided under the Central Sales Tax Act, 1956. Accordingly the petitioner made a claim, in terms of section 15(b) of the Central Sales Tax Act, for reimbursement of the amount paid by it as sales tax under the State Act on the wire rods wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n based on limitation. In this regard it may be noted that a Bench of this Court in G.G. Kumar and Sons v. State of Bihar (1988) BLT 186 considered the provisions regarding limitation as contained in rule 35 of the Bihar Sales Tax Rules, 1983, framed under the Bihar Finance Act, 1981, the enactment which replaced the earlier Ordinance. It may further be noted that rule 35 of the Rules framed under the Act is in pari materia to rule 31 of the Rules framed under the Ordinance. In this decision, relying upon a number of Supreme Court decisions, this Court held that the period of limitation prescribed under rule 35 of the Bihar Sales Tax Rules, 1959 for filing the application for refund was wholly unreasonable and consequently could not be sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we would have perhaps examined the submission of Shri Chari further, but the subitem being what it is, we state that wires were thought of as integral part of rods and not distinct from rods, because the sub-item speaks about wires 'rolled, drawn, galvanised, aluminised, tinned or coated...'. This shows that the Legislature did not want wires, even if the same be a separate commercial commodity, to be taken as a commodity different from the rods for the purpose of permitting imposition of sales tax once again on wires despite rods having been subjected to sales tax. Indeed, the two goods-rods and wires-are so closely knit in the sub-item that any separation of these does not seem permissible. It would bear repetition to say that multi-poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the petitioner, wire rods and wires were the same taxable items and sales tax having been realised on the wire rods, no further tax was leviable on wires produced out of those wire rods. The assessing officer accepted the petitioners' plea and passed the assessment order accordingly. In other words, the assessing authority, for the purpose of payment of tax under the State law, considered them as one and the same taxable item. 10.. The Commissioner, Commercial Taxes, in exercise of its suo motu revisional power, revised the order passed by the assessment officer and gave directions for realisation of sales tax on the sales of wires taking place within the State. The order passed by the Commissioner, Commercial Taxes, was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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