COMMERCIAL TAXES OFFICER PALI Vs. RAMDAS AMRITLAL

JUDGEMENT

(1.) - The Board of Revenue for Rajasthan, Ajmer (The Board, herein) has referred the following question of law for our deci-sion:- "whether on the facts and circumstances of this case the galvanised currugated sheets come within the definition of iron and steel for the relevant assessment period ?"

(2.) THE dealer-assessee (respondent) was assessed by the C. T. O. Pali (Assessing Authority) in resect of the year 1964-65 u/s 10 of the Rajasthan Sales Tax Act (No. XXIX of 1954) (for short 'the Act' herein) and held that the sale of galvanised corrugated sheets were liable to tax at general rate for the relevant assessent period. THE dealer-assessee was unsuccessful in appeal. A revision was filed before the Board. THE Board by its order dated September 18, 1974 held that the sale of galvanised corrugated sheets are taxable @ 2% and not @ 6% as decided by the Assessing Authority and the Deputy Commissioner, (Appeals) Commercial Taxes, Jodhpur, in appeal. It was further held that the excess tax of 4% charged, if collected, be refunded to the dealer. THE Board while doing so relied on M/s. Radha Ballabh & Sons vs. State of Rajasthan (1) which is a decision rendered by the three learned Members of they Board. According to the Board the galvanised corrugated sheets fall within the definition of Iron and Steel within the meaning of Sec. 14 of the Central Sales Tax Act (No. 74 of 19. 6) hereinafter to be referred as 'the C. S. T. Act' ). An application for reference under section 15 (1) of the Act was filed by the Assessing Authority. THE Board thought it proper to make a reference to this Court for deciding the question aforesaid. 2. We have heard Mr. A. K. Mathur, learned counsel for the Assessing Authority. No body has appeared on behalf of the dealer-assessee.

(3.) IT relied on State of A. P. 's case (supra) in which it was held : "that galvanised plain or corrugated sheets and B. P. sheets fall within the ambit of "iron and Steel" in entry 2 of the Third Schedule to the Andhra Pradesh Central Sales Tax Act. "