TMI Blog2015 (11) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... to quote the relevant paragraphs containing the reasons given by the Tribunal in its order - reasons given by the Tribunal, to our mind, are sound, legal and proper, and we fully agree with the reasoning given by the Tribunal - welding rods are covered under entry 6(xv) of Schedule B of the Bombay Sales Tax Act, 1959, and the same be subjected to tax - Appeal disposed of. - Sales Tax Reference No. 6 of 2003, Writ Petition No. 1157 of 1998 - - - Dated:- 20-12-2014 - CHAUDHARI A. B. AND BORA P. R. JJ. Tapase and M. M. Agnihotri for the assessee. Mrs. B. H. Dangre, Government Pleader, for the Department JUDGMENT Following question was referred to this court by the Maharashtra Sales Tax Tribunal: Whether, on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r decision is that whether the goods in question are covered by the above-mentioned sub-entry of entry No. 6 ? It may be mentioned here that in sub-entry No. (xv) two items of iron and steel are mentioned. These are: 'Wire rod and wire' If the pattern of entry No. 6 is examined in proper perspective it will be seen that there are separate sub-entries for different type of items of iron and steel. In each sub-entry the items are stated first and then their different derivatives are described. For example, in subentry (vi) of entry No. 6 the items mentioned are: 'Sheets, hoops, strips and skelp' Thereafter, their derivatives are mentioned as 'both black and galvanised, hot and cold rolled, plain and corrugated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wires' whether coated with copper or any other material will be included in the same clause as coated wire rod or coated wire. If only the 'copper coating7 was contemplated by the Legislature the wording would have been different. 12. . . . In our opinion, such interpretation is not reasonable and proper. The entry does not indicate even by implication that coating mentioned in the clause is limited to non-ferrous metal coating. If such was the case, the entry in the clause would have been differently worded. This expression occurring in the clause ought to be given its natural and reasonable meaning and scope. The word 'coated' is important which cannot be ignored. In the expression 'such as by copper' the use of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r drawing through dies which is part and parcel of subentry (xv). It sells the same as a welding electrode. It is sold after it is subjected to drawing, cleansing and coating, as stated above. This coating is superficial. Coating of lime and sand with glue does not change the basic nature of item which is nothing but a drawn iron wire. In our opinion, such coated iron wire is covered by sub-entry (xv). The appellant has explained that this coating can be separated from the electrode simply by thrashing the electrode. It is so superficial, it does not basically affect the wire. We have perused the same 'electrode' that was shown to us during the hearing and what is contended regarding the nature of coating appears to be true. This as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider the expressions occurring with sub-entry No. (xv) particularly the last part of it 'coated such as by copper'. The question of interpretation of the beginning of entry No. 6 does not arise. 22. Before parting with the case, we may state that Mr. Dawda the learned counsel for the appellant, has heavily relied on the decision of the Karnataka High Court in the case of Bahri Steel Wires v. Additional Commercial Tax Officer [1992] 84 STC 418 (Karn) in which the Karnataka High Court has held that since the wire and wire rods fall within the same sub-entry of the entry of 'iron and steel' they cannot be taxed again. In the said decision of the Karnataka High Court, sections 14 and 15 of the Central Act are exhaustively dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully agree with the aforesaid reasoning given by the Tribunal. Resultantly, our answer to the reference question sent to us is in affirmative. 7. In Writ Petition No. 1157 of 1998, no further orders are required to be made, since the prayer clause (ii), which reads as under: (ii) declare that the welding rods are covered under entry 6(xv) of Schedule B of the Bombay Sales Tax Act, 1959, and the same be subjected to tax accordingly, and; is answered by us while answering reference aforesaid. Prayer clause (i) is redundant. In the result, we make the following order: ORDER (a) Sales Tax Reference No. 6 of 2003 is answered in the affirmative. (b) Writ Petition No. 1157 of 1998 is disposed of in view of the answer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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