TMI Blog2014 (5) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... e II of “Iron and Steel”, which also includes Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings - It would not be just and proper to charge the product in accordance with residuary entry - resort has to be had to the residuary heading only when by a liberal construction the specific heading cannot cover the goods in question – Decided in favour of assessee. - W. P. No. 6653/2011 - - - Dated:- 19-11-2013 - S. K. Gangele And G. D. Saxena,JJ. For the Petitioner : Shri Pavan Dwivedi, Advocate For the Respondent : Shri Vivek Khedkar, Dy. Advocate General ORDER Heard. This petition has been filed by the petitioner against the order dt.8.6.2011 (Annexure P/1). The petitioner is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e product of the petitioner is nothing but pipes and tubes of iron and steel, hence, it is covered under the Entry No. 64 Part II of Schedule II of VAT Act. The petitioner mentioned detailed facts of its product and manufacturing process in its application filed under Section 70 of the VAT Act before the respondent No.2. It pleaded that the petitioner was in the activity of manufacture and sale of high mast iron poles and accessories. Steel poles are used in transmission and distribution of electricity and street lighting. The government has also mentioned in its 11th plan final draft about the high mast and swaging poles. The description is as under :- HIGH MAST The demand of Octagonal Poles is increasing in last 15 years due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ferro Alloys Ltd. Vs. Collector of Central Exscise reported in AIR 1991 SC 1028 has considered the process of manufacture of iron poles out of pies and tubes by applying the process of forging drawing etc. and held as under :- Iron Poles manufactured out of pipes and tubes by applying process of forging, drawing etc. do not cease to be pipes and tubes. Iron poles are exigible only under Item 26AA and not under residuary item 68. Just as pipes and tubes are generally intended to carry a fluid from one place to another the poles enable wires to be passed through them for the transmission of electric energy, a function not very very different in nature from that of other ordinary pipes and tubes. That apart, even tubes and pipes are not al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No.64 of Part II of Schedule II of VAT Act prescribes pipes, which is as under :- Pipes of all varieties including GI Pipes, CI Pipes, ductile pipes and PVC Pipes, conduit pipes and fittings thereof (other than declared goods). There is another entry in Schedule 30 (v) of Part II of Schedule II, which is as under :- Entry No.30 (i) ....... (ii) ....... (iii) ....... (iv) ....... (v) Iron and Steel (vi) ....... (vii) ....... (viii) ....... as specified in section 14 of the Central Sales Tax Act, 1956 except those mentioned elsewhere in this schedule. Section 14 of the Central Sales Tax Act, 1956 mentions about the Iron and Steel. It is as under :- Section 14. Certain goods to be of special importance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so. It means that the residuary entry only be resorted when in a liberal construction the specific entry cannot cover the goods in question. In our opinion, the principle laid down by the Hon'ble Supreme Court in Indian Metals Ferro Alloys Ltd. (supra) would be applicable in the present case and the goods of the petitioner are liable to be covered under Entry No.30 (v) Part II of Schedule II of the VAT Act. Consequently, the petition is allowed. The impugned order dt.8.6.2011 (Annexure P/1) is hereby quashed. It is held that the goods produced by the petitioner of high mast iron poles and accessories are covered under Entry No.30 (v) Part II of Schedule II of the VAT Act and are taxable accordingly. No order as to costs. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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