GOVINDJI JAMUNADAS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS judgment shall also dispose of Misc. Civil Case No. 19 of 1978.

(2.) THESE are both references under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, referring for our answer the following question of law: Whether iron hoops are declared goods as per Sub -section (iv) of Section 14 of the Central Sales Tax Act, 1956, and taxable at 3 percent under entry No. 5 of Part I of Schedule II to the Act ?

(3.) THE periods with which we are concerned are 1967 -68 and 1970 -71. The statements in both the cases do not refer to the facts which can be gathered from the order of the Appellate Assistant Commissioner which forms an annexure to the statements. The assessee carries on business in steel strips. Its main business is to supply steel strips of specified sizes to J. C. Mills, Gwalior. This it does by rivetting pieces of strips of different sizes and painting them. The strips so supplied are called iron hoops and are used for tying bales of cloth.