Madras High Court
R.K. Manufacturers vs The Board Of Revenue, Commercial Taxes, ... on 29 January, 1981
Equivalent citations: [1983]54STC88(MAD)
JUDGMENT Ismail, C.J.
1. The point that is raised in this appeal is whether the stainless steel wires sold by the appellant herein would come under item 109 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 or under item 4(xv) of the Second Schedule to that Act. Item 109 of the First Schedule reads :
"Articles made of stainless steel."
2. Item 4(xv) of the Second Schedule reads :
"Wire rods and wires - rolled, drawn, galvanised, aluminised, tinned or coated such as by copper."
3. Before item 4(xv) of the Second Schedule can apply, the wires in the present case must be of iron and steel. Certainly item 4(xv) of the Second Schedule cannot apply. Hence, the only item that will apply to the present case is item 109 of the First Schedule, because stainless steel wire is certainly an article made of stainless steel.
4. Consequently, the conclusion of the Board of Revenue cannot be said to be erroneous. Hence the appeal is dismissed.