KONARK STEEL INDUSTRIES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE writ applications, which raise common question of law and accordingly have been heard together, are being disposed of herewith.

(2.) ALTHOUGH in the prayer portion, complex relief have been unnecessarily prayed for, the short and simple question that was ultimately argued by the learned counsel for the petitioners was as to whether the Sales Tax Officer was right in imposing sales tax on the price of purchase of various iron and steel items, namely, scraps, which were subsequently sold after conversion as (i) M. S. Rounds, (ii) M. S. bars and (iii) M. S. flats, on the ground that they were commercially different commodities of iron and steel.

(3.) THIS bring us the consideration of some provisions of the Act. Let us first see the form of declaration, i. e. , form No. XXXIV.