ELECTRO STEEL CASTINGS LIMITED Vs. TAMIL NADU TAXATION SPECIAL TRIBUNAL SECOND FLOOR SINGARAVELAR MALIGAI RAJAJI SALAI CHENNAI

JUDGEMENT

(1.) )

(2.) WRIT Petition Nos.12534 and 12535 of 2004 arise out of the common order passed by the Tamil Nadu Taxation Tribunal in T.C(R) Nos.191 and 192 of 2000 dated 30.6.2000. These two writ petitions relate to the assessment years 1982-83 and 1983-84. WRIT Petition Nos.27088 to 27091 of 2005 arise out of the common order passed by the Tamil Nadu Taxation Tribunal in T.C(R) Nos.2006 to 2009 of 1997 relating to the assessment years 1984-85, 1985-86 1986-87 and 1987-88. Since all the writ petitions relate to the common issue, we consider the same under the common order.

(3.) LEARNED counsel appearing for the writ petitioner submitted that, in the decision reported in (1993) 90 STC 47 (Bengal Iron Corporation and another Vs. Commercial Tax Officer and others), the Supreme Court had an occasion to deal with a similar claim on rough iron castings. LEARNED counsel submitted that in the face of the decision of the Supreme Court, which was subsequently considered in the decision reported in (1995) 99 STC 87(SC) (Vasantham Foundry Vs. Union of India and others), the Tribunal erred in rejecting the plea of the assessee/petitioner herein to treat the same as declared goods. LEARNED counsel submitted that in the light of the above referred decisions of the Supreme Court, cast iron spun pipes can be characterised only as cast iron castings to be assessed as declared goods. LEARNED counsel also questioned the jurisdiction of the assessing authority to re-open the assessment under Section 16(1)(b) of the Act and placed reliance on the decision reported in (1996) 103 STC 95 (State of Tamil Nadu Vs. Devendran & Co.).