TMI Blog2017 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that commercial goods without change of their identity as such, are merely subject to some processing or finishing, or are merely joined together, and therefore remain commercially the same goods which cannot be taxed again, given the rigor of Section 15 of the Central Sales Tax Act - petition dismissed - decided against Revenue. - STRP No. 100002/2016 - - - Dated:- 21-3-2017 - DR. VINEET KOTHARI DR. H. B. PRABHAKARA SASTRY JJ. Mr. M. Kumar, AGA for petitioner. Mr. H. R. Kambiyavar, T. N. Keshavmurthy Smt. Patri Shashikala K, Advs. for respondent. ORDER DR. VINEET KOTHARI, J., 1. Both the learned counsel at bar submit that the controversy raised in the present revision petition filed by the Revenue under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order 21.03.2017 STRP No.100002/2016. of accounts, invoices and the audited annual financial statements then the question of segregation does not arise at all. This has to be examined at the level of AA only and therefore, the matter need to be remitted back to the AA for limited purpose to examine whether the entire iron and steel used in the execution of civil works contract is for casting of pillars, beams, RCC roofs, slabs etc. i.e., transfer of iron and steel in the same form or used also in the fabrication of finished goods used in the works contract i.e., the transfer or iron and steel in the different form. Apart from this, the AA shall also adhere to Rule 3 of KVAT Rules in order to compute total and taxable turnover. 3. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the High Court to determine the matter on merits, but at this point of time this would not serve any purpose. Instead, it is enough to set aside both the judgments impugned by the assessees, dated 01.09.2006 and 12.08.2004, in light of the law laid down in Builders Association and M/s. Gannon Dunkerley (supra), and declare that the declared goods in question can only be taxed at the rate of 4%. 5. Since the controversy now stands covered by the decisions of Hon ble Supreme Court and is no longer res integra, we are satisfied that no question of law arises i n the present revision petition filed by the Revenue requiring our further consideration. 6. Accordingly, revision petition filed by the State is dismissed in terms of the af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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