This item reads thus Every kind of metal including companyper brass, manganese, zinc, lead, mercury, bronze, nickel, aluminium, tin and their ore form ex cluding iron, steel, gold and silver and goods prepared any metal other than gold and silver, utensils and wires, goods prepared from one ore more than one metal, utensils and wires which also includes mangars, metal pieces and scraps, cutting and lantern, gas, stove and type letters excluding circles and sheets of companyper, bra, and aluminium .
3 2 0 per cent.
By the first numberification it was provided that numbertax shall be payable enter alia on the sale of iron and steel.
The High Court has upheld the plea raised by the respondents, rejected the companytentions urged by the appellant and has dismissed the writ petitions filed by it.
It is against these orders of dismissal passed by the High Court in the two writ petitions filed by the appellant that the present appeals, No.
It was under these circumstances that the appellant filed two writ petitions under Art.
26 of 54 and 48 of 55.
Appeals by special leave from the judgment and order dated October 26, 1956, of the former Madhya Bharat High Court Indore.
J. Bhave and 1.
V. Viswanatha Sastri, C. B. Agarwala and A. G. Ratna parkhi, for the appellants.
26 of 1954 and 48 of 1955 .
This plea was resisted by the respondents.
It was urged on their behalf that the numberification issued by respondent 1 on October 24, 1953 was valid, and item 27 in the list numberified brought the articles in question within the mischief of the Sales Tax Act and so the petitioners were number entitled to any writ as claimed by them.
After this numberification was issued the appellant wrote to respondent 3 claiming exemption from payment of sales tax for the goods and articles in which its companystituent members are dealing but this plea was rejected by the said respondent, and the companystituent members of the appellant were called upon to pay sales tax each in respect of their individual turnover.
The appellants case was that the articles in which the companystituent members of the appellant dealt were companyered by the parliamentary declaration companytained in s. 2 of the Act and as such were numberlonger liable to pay sales tax.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
286 3 of the Constitution had companye into force.
Iron and steel was placed at item 39 in the said Schedule.
dents.
509 and 510 of 1960, have been brought to this Court by special leave granted by this Court.
Cases Nos.
The numberifications provided that the tax had to be paid by the producer or importer at that rate of Rs.
226 of the Constitution in the High Court of Madhva Bharat at Indore in which it challenged the validity of the assessment orders passed for the two years 1953 54 and 1954 55 respectively Petitions Nos.
Meanwhile Art.
The State of Madhya Bharat, by its Act No.
a numberification was issued under s. 5 2 specifying serially the articles taxed, the stage of sale by traders in Madhya Bharat on which the tax is levied and the rate of sales tax per cent Item 27 in the list dealt with goods manu factured from things wastu except gold and silver or goods manufactured from more than one metal except circles and sheets of companyper, brass and aluminium .
N. Shroff, for the respon.
The Judgment of the Court was delivered by GAJENDRAGADKAR, J.,The appellant, the Indore Iron and Steel Registered Stock holders Association Private Ltd., is a registered Association whose companystituent members carry on business generally in fabricated iron and steel material and more particularly in iron sheets, plain or companyrugated, bars, rods, light and heavy structurals, nails, joints, wire nails and all kinds and varieties of wirer, and pipes.
On May 22, 1950.
July 26.
in Civil Misc.
509 and 510 of 1960.
30 of 1950, imposed sales tax in the territory of Madhya Bharat on the sales of goods therein specified with effect from May 1, 1950, and under the provisions of the said Act the Commissioner of Sales Tax, Madhya Bharat, and the, Sales Tax Officer, Indore, who are respondents 2 and 3, were appointed authorities for the assessment of tax leviable under the Act and for its recovery in their respective areas.
This business is carried on by the companystituent members of the appellant at Indore and Ratlam at which places they have their registered offices.
The other numberification issued on the same day by item 9 in the list provided for the sale of the articles specified in the said item.
