COMMISSIONER SALES TAX Vs. LUNIYAL ENGINEERING COMPANY

JUDGEMENT

(1.) This is a revision for the assessment year 1972-73 by the Revenue against the Tribunal's order dated 14th March, 1986.

(2.) None has appeared for the dealer and, therefore, I have heard only learned Standing Counsel. I have carefully gone through the order of the Tribunal. The question for consideration is whether the steel pipes, manufactured by the assessee, are declared goods within the meaning of Clause (iv) of Section 14 of the Central Sales Tax Act as it stood prior to the amendment made by the Central Sales Tax (Amendment) Act, 1972. Prior to the amendment, Clause (iv) of Section 14 of the Central Sales Tax Act stood as follows : (iv) Iron and steel, that is to say,( a) pig iron and iron scrap; (b) iron plates sold in the same form in which they are directly produced by the rolling mill; (c) steel scrap, steel ingots, steel billets, steel bars and rods; (d) (i) steel plates, sold in the same form in (ii) steel sheets, which they are directly (iii) sheet bars and tin bars, produced by the rolling (iv) rolled steel sections, mill. (v) tool alloy steel;

(3.) After the amendment, Sub-clause (xi) of Clause (iv) of Section 14 is as under: Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings.