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2019 (8) TMI 124

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..... 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 (U.P.). By that order, the Tribunal has allowed the appeal filed by the assessee and he .....

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..... see 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 and semi-finished metal castings. It would be inconsequential to speculate as to the result of the processing done by the assessee on raw castings. He has reli .....

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..... "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 Act. This view is not in conflict with the view taken in the case of Bengal Iron Corpn. [1994 Supp (1) SCC 310 : (1993) 90 STC 47] , but it is in consonance with the decisi .....

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