J. Francis, N.M. PopIi and W.K. Jose for the Respondents.
The Judgment of the Court was delivered by PATHAK, CJ.
These appeals by certificate granted by the High Court of Kerala raise the question whether galvanised iron pipes and tubes are a companymercially different companymodity from steel tubes mentioned in s. 14 iv xi of the Central Sales Tax Act.
The appellant is a companypany registered under the Compa nies Act, 1956.
It has its registered office at Ahmedabad in Gujarat.
From the Judgment and Order dated 24.3.86 and 20.3.86 of the Kerala High Court in O.P. No.
Soli J. Sorabjee, Dr. Y.S. Chitale, T.S. Krishnamoorthy Iyer, Harish N. Salve, K.J. John, M.N. Jha, Mrs. A.K. Verma and D.N. Misra for the Appellants.
It is engaged in the manufacture and sale of steel tubes and pipes, both black and galvanised.
In the assessment proceedings for the assessment years 1982 83 and 1983 84 under the Kerala General Sales Tax Act, 1963, the appellant companytended that the galvanised iron pipes manufactured by it are declared goods and are number liable to additional sales tax as well as surcharge.
The appel lants companytention was number accepted by the assessing authori ty, who taxed the turnover of galvanised iron pipes at four per cent and also assessed and additional tax and surcharge treating the galvanised iron pipes as goods falling under Entry 46 of the First Schedule to the Kerala Sales Tax Act.
It appears that the matter was brought to the High Court by writ petition, and the High Court held on the basis of its decision in Apollo Tubes Limited v. State of Kerala, 1986 61 STC 275 that the category of goods called galva nised iron pipes had acquired a different companymercial identi ty as a result of the process of galvanisation and companyld number be identified with steel tubes mentioned in s. 14 iv xi of the Central Sales Tax Act.
A certificate having been granted by the High Court these appeals are number before us.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
It was pointed out that Bullion was companymonly.
Demands were raised accordingly.
treated as a companymodity distinct and separate from ornaments and articles of gold.
2025 26, 2873 75, 1537 of 1986.
Gold ornaments and articles were manufactured or finished products of gold.
7621/85 1, 4411/85 Y, 2785/83 G, 9366/84 1 and 4740/82 J respectively.
