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(iv) (i) of section 14 of the C.S.T. Act. At this stage, it is necessary to a certain precisely what does 'cast iron' mean and how are the products of the appellant manufactured. 'Cast iron' is defined in the Concise Oxford Dictionary as "a hard alloy of iron, carbon and silicon cast in a mould". According to New Lexicon Webster's dictionary of English language, the word ,cast iron' means "an iron-carbon alloy produced in a blast furnace. It contains upto 4% carbon, and is more brittle, but more easily fused, than steel." According to Van Nostrand's Scientific encyclopedia, 'cast iron' is "primarily the product of remelting and casting pig iron". (Interestingly, the expression 'cast-iron'-with a hyphen between'cast' and'iron' has been defined separately as meaning "made of cast iron". So far as item (iv) of section 14 is concerned, the official publication spells the expression cast iron' without a hyphen. Though an authorised publication of the A.P. Act is not placed before us, we presume that the printing of the said expression in the private publication placed before us represents the correct rendering it is without a hyphen.) That 'cast iron' is different from 'cast iron castings' is brought out in the following extract from the Judgment in 'Deccan Engineering', which is equally true in the case of the appellant as well:

.LM15 "The assessee manufacturers and sells various goods mentioned earlier made from cast iron which has suffered sales tax. The controversy is whether these several goods sold by the petitioners continue to be the same declared goods covered by the aforesaid entry or are different commercial commodity liable to levy of State Sales Tax. The case of the Revenue is that, items sold by the petitioner are, therefore, exigible to tax as a distinct commercial commodity. It is contended by the learned counsel for the assessee that the relevant entry in section 14 of the Central Act also IIIrd Schedule of the State Act speak of cast iron including ingots, moulds and bottom plates, iron scrap etc. which indicates that any casting made out of cast iron also should be treated as included in the entry because of the word used 'including' in the entry. It is further contended that the Government of India in their letters have clarified that cast iron castings are covered by cast iron and the State Government has also issued the aforesaid G.O. subsequently under Section 42(2) of the State Act clarifying that the cast iron castings are covered within the term cast-iron."
It is thus clear that 'cast iron' is different from 'cast iron castings' manufactured by the appellant. 'Cast iron' is purchased by the appellant and from that' cast iron', he manufactures several goods, like manhole covers, bends, cast iron pipes, etc. In other words, 'cast iron' used in item
(iv) of section 14 of the Central Act is the material out of which the petitioner's products are manufactured. Position remains the same, even if the appellant purchases iron and mixes it with carbon and silicon thereby deriving 'cast iron' and then pours it into different moulds. In sum, 1 cast iron' is different from the cast iron pipes, manhole covers, bends etc, manufactured and sold by the appellant.
"Cast iron is an alloy iron of Carbon silicon and other alloying elements if required i.e. Cast Iron Castings are covered under the term Cast Iron'. It may also be clarified that' cast Iron' include Gray Iron, Chilled Malleable and Nodular Iron. Ingot Moulds and Bottom Plates are nothing but Cast Iron Castings".

After setting out the said two opinions, the Government of India expressed its opinion in the following words:

"In accordance with the above advice, cast iron castings are covered under the term "Cast Iron...................... State Government may kindly bring this position to the notice of Sales Tax authorities of the State. If considered necessary this may be placed before the Committee of Commissioners of Sales Tax Commercial Tax set up under this Ministry's letter No. Receipt of this letter may please be acknowledged.".