For this the rough castings have to undergo machining, grinding, polishing and various other process.
With Civil Appeals Nos.2640 41/94 THE 9TH DAY OF AUGUST, 1995 Present Honble Mr. Justice B.P.Jeevan Reddy Honble Mr. Justice N.P.Singh Honble Mr. Justice Suhas C.Sen Mr.Soli J.Sorabjee, Mr.A.N.Haksar, Sr.
The case of the appellant is that the basic raw materials for producing cast iron are pig iron, steel scrap, iron scrap, cast iron scrap etc.
Mrs. Indu Malhotra and Ms. Ayesha Khatri, Advs.
2640 41 of 1994 J U D G M E N T SEN, J. The question that falls for determination in this case is whether the cast iron in the list of declared goods in the Tamil Nadu General Sales Tax Act would include Cast Iron Castings.
After melting these raw materials and adding requisite quantity of carbon, silica etc.,
The foundry owners like the appellant, manufacture rough cast iron castings according to the specifications of their customers, who in their turn manufacture manhole companyers, pipes, companyponents for automobile industry, agricultural implements, etc.
J U D G M E N T The following Judgment of the Court was delivered IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEALS NOS.2638 39 OF 1994 Vasantham Foundry V. Union of India and others With Civil Appeals Nos.
with them for the appellant Mr. A.K.Ganguli, Sr.
the molten metal in the cupola furnace is poured into the moulds of different specifications to get the cast iron castings as required by the end user.
