HINDUSTAN WIRES LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) EXCEPT in T. C. No. 57 of 1991, in all other ten cases, the common question that arises for our consideration is, whether stainless steel wires are declared goods falling under entry 4 (xv) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the act" ). The question that arises for our consideration in T. C. No. 57 of 1991 is, whether stainless steel tube is an item of declared goods falling under item 4 (xi) of the Second Schedule to the Act.

(2.) BEFORE going into the questions as such, a small preface is necessary. The Revenue as well as the Sales Tax Appellate Tribunal seem to have taken different views at different stages on the above questions. The Tribunal, in T. A. Nos. 574 and 583 of 1978 dated December 2, 1978, in T. A. No. 408 of 1986 dated October 31, 1988 and in T. A. No. 90 of 1986, etc. , dated march 10, 1989, has taken the view that stainless steel wires are declared goods, while in T. A. No. 1919 of 1983, etc. , dated April 25, 1985 and T. A. No. 589 of 1987 dated August 10, 1988, the Tribunal has taken the view that they (stainless steel wires) are not declared goods, against which all the present tax cases (revisions) are filed.

(3.) HIS next submission was that no material was placed either in the orders of assessment, or in any other order of the Appellate assistant Commissioner, nor even in the orders of the appellate authorities, to show that the expression "steel" in trade and common parlance will only mean non-alloy steel and will not include alloy or special steel.