TMI Blog2017 (10) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... a separate and distinct commodity from iron rods so as to make the same taxable separately over and above the sales tax already paid on iron rods? Held that: - reliance placed in the case of COLLECTOR OF CENTRAL EXCISE Versus TECHNOWELD INDUSTRIES [2003 (3) TMI 123 - SUPREME COURT OF INDIA], where it was held that Merely because there are two separate entries does not mean that the product bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion that has arisen for decision in this group of appeals is whether iron wire obtained from iron rods is a separate and distinct commodity from iron rods so as to make the same taxable separately over and above the sales tax already paid on iron rods. 3. The High Court answered the question in favour of the Assessee by relying on a decision of this Court in Telangana Steel Industries and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough clubbed together under any of the items in Section 14, are same or distinct items has to be necessarily made before determining the exigibility of the item/items to sales tax under the U.P. Trade Tax Act, 1948. 5. In this regard, a reference has been made to another decision of this Court in State of Tamil Nadu vs. M/s Pyare Lal Malhotra and other s(1976) 1 SCC 834. 6. We have cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Section 2(e-1) of the U.P. Trade Tax Act, 1948. The said definition would not enable us to take a view different from the conclusion reached by this Court in Collector of Central Excise (supra) . Though the aforesaid decision was in the context of levy of central excise duty we do not see how, in the teeth of the findings recorded in the said order that extraction of wires from iron rods doe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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