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1 - 3 of 3 (0.17 seconds)Gujarat Steel Tubes Ltd. Etc vs State Of Kerala & Ors on 5 May, 1989
7. Having examined the issue in that light, what we find is
that the process undertaken by the assessee is to subject kiln
burnt roofing tiles to a mechanical process whereby colour
coating is given to the tiles. After that process also, the product
is used as roofing tiles. This therefore, means that even though
the process undertaken by the assessee is a value addition to
the product, even after such value addition, the product
continues to be the same with a more attractive appearance.
However, that does not give the product a commercial identity
different from kiln burnt roofing tiles. If that is so, the rate of
tax applicable will be one specified under Entry 18(1)(c) of the
Third Schedule. This view that we have taken finds full support
in the judgment of the Apex Court in Gujarat Steel Tubes Ltd.
v. State of Kerala and others [74 STC 176].
O.T.Rev(VAT) Nos.60, 70, 77,
The Central Sales Tax Act, 1956
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