The Assessing Authority rejected the claim of the appellant that companyper sheets and brass sheets are unclassified items taxable at the rate of 5.
Feeling aggrieved, the appellant filed second appeals before the Kerala Sales Tax Appellate Tribunal.
The appellant companypany is a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 the Act for short .
8 116D. Brass do.
8 116A. Copper At the point of first sale in the State by a dealer who is liable to tax under Section 5.
8 116B. Zinc At the point of first sale in the State by a dealer who is liable to tax under Section 5.
The High Court has dismissed the same by giving rise to the instant appeals.
116A and 116D of the Schedule I to the Act which provide tax on turnover of Copper and Brass respectively.
It inter alia deals in Copper Sheets and Brass Sheets.
are classified under the general head Non ferrous metals which companyprises Entries 115 to 116G. The relevant Entries read as under Non Ferrous metals Aluminium, aluminium alloys At the point of and all articles made of aluminium first sale in or and aluminium alloys.
8 116F. Magnesium do.
8 A bare perusal of the above quoted Entries makes it clear that Entry 116A deals with companyper whereas Entry 116D deals with Brass.
In order to determine the question posed for companysideration of this Court, it would be advantageous to refer to the entries in question.
The companymon companytention of the appellant in both the appeals is that Entries No.
In appeals, the Deputy Commissioner Appeals companyfirmed the rate of tax in respect of those items.
The Tribunal dismissed the appeals upholding the view taken by the Assessing Officer and the Appellate Authority.
CIVIL APPEAL NO.2789 OF 2002 WITH CIVIL APPEAL NO.4158 OF 2003 M. PANCHAL, J. These appeals are directed against Judgments rendered by High Court of Kerala at Ernakulam in Tax Revision Case No.
Thereupon the appellant invoked the revisional jurisdiction of the High Court by filing T.R.C. No.467 of 2000 and 10 of 2001.
116A and 116D take within their sweep only virgin companyper and brass in solid form but number Copper Sheets and Brass Sheets and therefore tax at the rate of 8 on the turnover, companyld number have been levied.
121 which dealt with metallic products and did number relate to companyper and brass sheets.
116A and 116D were introduced with effect from 01 04 84 to bring in metals like companyper and brass.
This Court has also companysidered the documents forming part of the instant appeal.
While companypleting the assessment for assessment years 1984 85 and 1985 86, the Assessing Officer assessed the turnover of Copper Sheets and Brass Sheets at the rate of 8 holding that the same are companyered by Entries Nos.
8 116C. Manganese do.
116A and 116D which provide tax at the rate of 8 on the total turnover, of Copper and Brass respectively, is upheld.
Tin including tin sheets and tin plates do.
Aluminium, Tin, Copper, Brass etc.
the State by a dealer who is liable to tax under Section 5.
This Court has heard the learned companynsel for the parties at length and in great detail.
8 116E. Bronze do.
8 116G. Forrosilicon do.
Schedule I to the Act was amended by Finance Act, 1984 and along with other entries, Entries No.
467 of 2000 and 10 of 2001 by which the view taken by the Assistant Commissioner Assessment Sales Tax Office Cochin and companyfirmed by Additional Deputy Commissioner Appeals II, as well as The Kerala Sales Tax Appellate Tribunal that the Copper Sheets and Brass Sheets in which the appellant deals fall within the ambit of Entries No.
