R.F.NARIMAN, J. - (1.) Leave granted in SLP(C) Nos.15253/2015, 18646 -19117/2015, 10081 -10124/2015.
(2.) This group of appeals concerns the rate of taxability of declared goods ­ i.e. goods declared to be of special importance under Section 14 of the Central Sales Tax Act, 1956. The question that has to be answered in these appeals is whether iron and steel reinforcements of cement concrete that are used in buildings lose their character as iron and steel at the point of taxability, that is, at the point of accretion in a works contract. All these appeals come from the State of Karnataka and can be divided into two groups ­ one group relatable to the provisions of the Karnataka Sales Tax Act, 1957 and post 1.4.2005, appeals that are relatable to the Karnataka Value Added Tax Act, 2003. The facts in these appeals are more or less similar. Iron and Steel products are used in the execution of works contracts for reinforcement of cement, the iron and steel products becoming part of pillars, beams, roofs, etc. which are all parts of the ultimate immovable structure that is the building or other structure to be constructed.
(3.) Before coming to the submissions of learned counsel for the parties, it is necessary to first set out the relevant provisions of the Constitution, the Central Sales Tax Act and the two Karnataka Acts in question.;