COMMERCIAL TAXES OFFICER Vs. ABDUL HUSSAIN SAKHLARJEE

JUDGEMENT

(1.) THIS is an application under Section 15(3A) of the Rajasthan Sales Tax Act, 1954, filed by the Commercial Taxes Officer Circle 'A', Udaipur for requiring the Board of Revenue for Rajasthan, to state a case and refer to the Court a certain question of law said to arise from its order, for its opinion.

(2.) M /s Abdul Hussain Sakhlarjee, Udaipur hereinafter referred to as 'the assessee'; is engaged in dealing with hardware goods, pipe -fittings, sanitary fittings, cement under on, etc. During the accounting year 1964 -65, the assessee effected sales of galvanised corrugated sheets to the time of Rs. 1,72,593.08 paisa. The assessee claimed that the goods were chargeable to tax @ 2% under entry No. 23 of notification dated 2nd March, 1963. The contention of the revenue, on the other hand, was that galvanised corrugated sheets were not covered under entry No. 23 and were therefore chargeable @ 6% under entry No. 65, i.e. the residuary item. The Commercial Taxes Officer held that the sale of these goods was not covered by entry No. 23 and therefore brought them to tax at the general rate of 6%. On appeal, the Deputy Commissioner (Appeals), Udaipur upheld the order. In revision the Board of Revenue, however, accepted the contention of the assessee, and held that galvanised corrugated sheets are nothing but 'iron and steel', and fall within the definition of the iron sheets for galvanisation and corrugation, of the iron sheets do not change the basic structure of iron sheets from which die galvanised sheets are manufactured.

(3.) AT the very out -set, we must observe that the view of the Board of Revenue finds support from the decisions of the Gujarat and Andhra Pradesh High Courts in State of Gujarat v. Shah Veljibhai Motichand, Lunawada (1969) 23 Sales Tax Cases 288 and The State of Andhra Pradesh v. Sri Durga Hardware Stores, Vijayawada, and Anr. (1973) 33 Sales Tax Cases 322.