TMI Blog2019 (8) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry no. 4 Schedule-II Part-A of the U.P. Act. That legislative entry takes within its ambit all types of metal castings whether processed or raw - So long as the commodity continued to be identified as a metal casting, the level of processing offered on those goods would be an irrelevant factor. Revision dismissed. - Sales/Trade Tax Revision No. - 543 of 2013 - - - Dated:- 1-8-2019 - Saumitra Dayal Singh, J. For the Revisionist : S.C. ORDER SAUMITRA DAYAL SINGH, J. 1. The present revision has been filed by the revenue against the order of the Trade Tax Tribunal, Meerut Bench, Meerut dated 6.3.2013, passed in second appeal no. 313 of 2013 for A.Y. 2008-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry no.4 under Schedule-II Part-A of the U.P. Act, the Tribunal had further found that though some machining may have been done by the assessee to raw brake shoe castings, the same would continue to fall under the said taxing entry as metal castings. 5. Learned Standing Counsel would submit, inasmuch as it had been found that the assessee had not sold raw castings but processed the same and thus made them ready for use as brake shoe castings, those goods were not classified under notification entry no. 4 Schedule-II Part-A of the U.P. Act. Clearly, therefore, they were unclassified goods. 6. Learned counsel for the assessee submits, the taxing entry being all metal castings it does not distinguish between raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be an irrelevant factor. To that extent, the ratio laid down in Vasantham Foundry (supra) is relevant. In paragraph no. 25 of that report, it has been observed as under: 25. Therefore, in our view cast iron casting in its basic or rough form must be held to be 'cast iron'. But, if thereafter any machining or polishing or any other process is done to the rough cast iron casting to produce things like pipes, manhole covers or bends, these cannot be regarded as cast iron casting in its primary or rough form, but products made out of cast iron castings. Such products cannot be regarded as 'cast iron' and cannot be treated as declared goods under Section 14(iv) of the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
