TMI Blog2017 (2) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... from the said entry and invoke residue entry. The `piston rings’ fall in the category of wheels specified by sub-clause (viii) of clause (iv) of CST Act - petition dismissed - decided against petitioner. - S.T.R.P. NO. 168/2016 & S.T.R.P. NOs. 317-327/2016 A/W I.A. 1/2016 - - - Dated:- 25-1-2017 - MR. JAYANT PATEL AND MR. P.S. DINESH KUMAR JJ. Petitioner: (By Sri. T.K. Vedamurthy, Aga)) ORDER JAYANT PATEL J. As the delay is for a longer period of 549 days in filing the above petitions, we have found it appropriate to consider the matter on merits too and the learned Additional Government Advocate has also addressed us on the merits of the main petitions. 2. All petitions are directed against the common order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the appeals to that extent. Under the circumstances, the revenue has approached this court by present petitions. 6. In order to appreciate the contention we may reproduce relevant portion of Section 14 of the Act, which reads as under: 14. Certain goods to be of special importance in interstate trade or commerce- (i) to (iii) xxx (iv) Iron and Steel that is to say. (i) xxx (ii) xxx (iii) xxx (iv) xxx (v) xxx (vi) xxx (vii) xxx (viii) discs, rings, forgings and steel castings (ix) to (xvi) xxx 7. It will not be out of place to mention that in respect of the very assessee the Punjab and Haryana High Court for the very product has taken the view that `piston rings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per learned Additional Government Advocate, the aforesaid decision to that extent has not been interfered with by the Apex Court and the appeal is dismissed. He contended that if the iron and steel used for fabrication, creation of doors, window frames, grills are manufactured, a different treatment is given for the purpose of Value Added Tax Act, the same principle may apply even for the difference between the `iron rings and `piston rings and therefore he submitted that the Tribunal has commit ted error and question be answered in favour of revenue . 9. We may at the outset record that in the matter and decision before this court as well as before the Apex Court so far as fabrication, doors, window frames, grills etc., are concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) iron and steel, that is to say,- (xiv) wheels, tyres, axles and wheel sets . 4. It is not in dispute that according to Section 15 of the Act in respect of the declared goods which are enumerated in Section 14 of the Act, the tax on their sale or purchase inside the State cannot exceed 4%. 5. Section 14 of the Act, as is evident, specifies the goods which are of special importance in interstate or commerce. Sub-section (iv) enumerates, in different sub- clauses, the different types of iron and steel products which are declared goods. Sub-clause (xiv) specifies wheels, tyres, axles and wheel sets . The rim of a cycle, manufactured by the appellant, is admittedly a part of a wheel. Without a rim the other parts ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er competing specific entry for it. This being a plausible view to take a construction which favours the tax- payer must be preferred. 7. The aforesaid reasoning of the Rajasthan High Court correctly interprets the said entry and we affirm the same. Applying the test of common parlance, a rim which is admittedly round and an essential part of the wheel of the cycle would come within the said entry [xiv] and being a declared goods the same cannot be taxed at the rate in excess of 4%. The view taken by the Single Judge of the Allahabad High Court in the judgment under appeal gives a very narrow meaning to the said entry and cannot be upheld. 8. For the aforesaid reasons, the appeal is allowed, the judgment of the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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