TMI Blog1998 (6) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... t then the item of the petitioner may fall under entry 55 of the Fifth Schedule where the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract and other than those specified in the Sixth Schedule have been exempted. It is submitted that the nature of service rendered by the petitioner does not fall under entry 28 of the Sixth Schedule to the Karnataka Sales Tax Act, 1957 but falls under entry 55 of the Fifth Schedule of the Act therefore the petitioner is entitled for exemption. 2.. Whether the work of galvanising is a works contract or not, reliance is placed on the decision of the apex Court in Gujarat Steel Tubes Ltd. v. State of Kerala [1989] 74 STC 176, wherein it was obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 3.. Galvanising has been defined in "Encyclopedia Britannica" as under: "Galvanising, protection of iron or steel against exposure to the atmosphere and consequent rusting by application of a zinc coating. Properly applied, galvanising may protect from atmospheric corrosion for 15 to 30 years or more. As discontinuities or porosity develop in the coating, galvanic or electrolytic action ensues; the iron or steel, however is protected by sacrificial corrosion, a phenomenon in which, as long as the zinc and the iron are in contact, atmospheric oxidation spares the iron and affects the zinc. Zinc may be applied by two general methods, hot dipping and electrolytic deposition. In hot-dip processes, cleaned iron or steel, usually in sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "works contract". 5.. In order to examine the contention of the learned counsel for the petitioner as to whether hot-dip galvanising without use of electric current falls under entry 28 of the Sixth Schedule or under entry 55 of the Fifth Schedule, the legislative intent is necessary to be examined. 6.. The process which have been contemplated by definition of "works contract" are those works contracts where there some transfer of property in the course of execution of the works contract. Article 366 of the Constitution of India was amended by a new entry (29A) extending the scope of "tax on the sale or purchase of goods", including the tax on the transfer of the property in goods whether as goods or in some other form involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order to see the history of legislation in this regard, entry 28 from April 1, 1990 provided 5 per cent tax on electroplating and anodizing only. This entry was amended with effect from April 1, 1992 by Act No. 4 of 1992 and the entry was "electroplating, electrogalvanising, anodising and the like". The contention of the learned counsel for the petitioner is that hot-dip zinc coating in a manner other than the electric aid is not covered because the words "and the like " should be interpreted in the sense the other items of the entry exists. In this regard reliance is placed on the decision in Nagar Mahapalika, Bareilly v. State of U.P. [1988] 70 STC 97, wherein it was observed by the apex Court that while giving a meaning to an item conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is uncertainty or ambiguity. It may be resorted to not to obscure and defeat the intent and purpose of the Legislature but to elucidate its words and effectuate its intent. In order to apply this rule it must clearly appear that the Legislature was thinking of a particular class of persons or objects. 10.. It is not in dispute that so far as hot-dip process is concerned it does not fall under electroplating or electrogalvanising or anodising. The question remains as to whether it could be considered to fall in the category of "and the like". The word "like" have been defined in Stroud's Judicial Dictionary as "not equivalent to the same". 11.. In Rao and Company v. State of Karnataka [1981] 47 STC 421 (Kar), the entry was "indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss is formed; (d) Heavier coatings (up to 1-2kg/m(2)) is possible only with electro-galvanising; (e) Plant can be shut down quickly and restarted quickly; and (f) Electrogalvanised steel wires are better for further drawing and stranding. However, hot-dip galvanising requires less space and gives lustrous zinc coatings, while corrosion protection for both types is similar. In order to rationalise the requirements of different types of galvanised wires, coatings have been grouped into three types, that is, heavy, light and medium. For general guidance, annexure-A indicating applicability of various types of coatings on different wires has been included." 14.. There may be an entry where it contains one genus or more than one genus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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