COMMISSIONER OF TRADE TAX Vs. INTERNATIONAL ELECTRODES

JUDGEMENT

(1.) We have heard the learned counsels for the parties.

(2.) The short question 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 others v. State of A.P. and others, 1994 Supp. (2) SCC 259. This Court in the Telangana Steel Industries' case (supra) did not specifically go into the question as to whether the iron rods and the iron wires are two distinct and separate commodities but seems to have taken the view that when both the items are clubbed together under Section 14(iv)(xv) of the Central Sales Tax Act, 1956 the two items has to be taxed as one taxable item.