TMI Blog2022 (2) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... ] wherein it was held that the fact that the specification of the tube or pipe supplied was given by the buyer would also make no difference, as what is supplied in fact, is the steel tube conforming to the specification given by the buyer and nothing more. The sales tax levied on steel tubes supplied by the petitioner, though put to use by the buyer as exhaust pipes, cannot exceed four per cent. Thus, it is evident that the issue involved in these writ petitions is no longer res integra as it was already answered by the Division Bench of this Court - petition allowed. - Writ Petition Nos. 34875 & 34876 of 2007 - - - Dated:- 18-2-2022 - Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice J.Sathya Narayana Prasad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule of the Act, there was a dispute with respect to proper classification of such bent steel tubes. The petitioners therefore collected Form XVII declaration from M/s. Ashok Leyland Limited and effected sales to them at 3% as permitted under Section 3 (3) of the Act. However, the first respondent assumed that such sale of bent steel tubes effected to M/s. Ashok Leyland Limited cannot be treated as sale of declared goods but only as non-declared goods. For this purpose, the first respondent placed reliance on an order passed by the third respondent-Tribunal in T.A. No. 157 of 1993 dated 27.05.1997 holding that bent steel tubes are non-declared goods. Therefore, a notice dated 14.12.1999 was issued by the first respondent proposing to bring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers had effected sales of tubes by manipulating the shapes to Ashok Leyland Limited and it cannot be treated as a declared goods. According to the petitioners, for coming to such a conclusion at the second appeal stage, there was no materials made available before the third respondent. Therefore, the petitioner has filed an application dated 19.10.2006 under Section 55 of the Act for rectification of certain defects, which according to them, are an error apparent on the face of the record. However, the third respondent passed an order dated 09.08.2007 holding that there is no error apparent on the face of the records warranting a review of the order dated 28.06.2006. Aggrieved by the aforesaid orders, the present writ petitions are filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the petitioner in Tube Investments of India Limited vs. Deputy Commercial Tax Officer, Group III, Enforcement-I, Greams Road, Chennai and others reported in Volume 129 Sales Tax Cases 129 wherein it was held as follows:- 12. In the Harmonized Commodity Description and Coding System, which is adopted in the Central Excise Tariff, tubes and pipes, are referred to together. Tubes and Pipes therein would include tubes and pipes which are polished, coated, bent, threaded and coupled or not, drilled, waisted, expanded, cone shaped or fitted with flanges collars or rings. 13. The fact that the buyer has used the steel tube supplied by the petitioner as part of a chassis/engine by fitting it into such engine/chassis, for use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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