DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM Vs. ANAND WIRE AND ALLIED INDUSTRIES

JUDGEMENT

(1.) THESE are connected cases. The Revenue is the petitioner is both these revisions. The matter relates to the assessment years 1971-72 and 1972-73. The respondent/assessee is engaged in the business of manufacture and sale of G. I. stay-wires. They were sought to be taxed under entry 26 of the First Schedule to the Kerala General Sales Tax Act. In appeals, the Deputy Commissioner of Sales Tax as also the sales Tax Appellate Tribunal held that the turnover of sales of stay-wires cannot be brought to tax under entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963 as it stood during the relevant assessment year, in view of the decision of this Court in Deputy Commissioner of Sales tax v. Anand Wire & Allied Industries [1979] 43 STC 273. Aggrieved by the said decision of the Appellate Tribunal dated 7th October, 1987 in T. A. Nos. 497 and 498 of 1979, the Revenue has come up in revisions.

(2.) WE heard counsel for the Revenue. It is agreed that the sales of stay-wires used for supporting electric posts cannot be brought to tax under entry 26 of the First Schedule to the Kerala General Sales Tax Act, in the light of the decision of this Court in Anand wire & Allied Industries case [1979] 434 STC 273. But, it was argued that this is a matter which is still pending before the Supreme Court. It is also stated that the earlier decision of this Court in Anand Wire & Allied Industries case [1979] 43 STC 273 requires reconsideration.