- (1.) THESE appeals are directed against judgments rendered by High Court of Kerala at Ernakulam in Tax Revision Case No. 467 of 2000 and 10 of 2001 by which the view taken by the Assistant Commissioner (Assessment) Sales-Tax Office Cochin and confirmed by Additional Deputy- Commissioner (Appeals)II, as well as The Kerala Sales-Tax Appellate Tribunal that the Copper Sheets and brass Sheets in which the appellant deals fall within the ambit of Entries No. 116a and 116d which provide tax at the rate of 8% on the total turnover, of Copper and brass respectively, is upheld.
(2.) THE appellant company is a dealer registered under the provisions of the Kerala general Sales-Tax Act, 1963 (the 'act' for short ). It inter-alia deals in Copper Sheets and Brass Sheets. While completing the assessment for assessment years 1984-85 and 1985-86, the Assessing Officer assessed the turnover of Copper Sheets and Brass sheets at the rate of 8% holding that the same are covered by Entries Nos. 116a and 116d of the Schedule I to the Act which provide tax on turnover of Copper and brass respectively. The Assessing Authority rejected the claim of the appellant that copper sheets and brass sheets are unclassified items taxable at the rate of 5%. In appeals, the Deputy-Commissioner (Appeals) confirmed the rate of tax in respect of those items. Feeling aggrieved, the appellant filed second appeals before the Kerala sales-Tax Appellate Tribunal. The Tribunal dismissed the appeals upholding the view taken by the Assessing Officer and the Appellate Authority. Thereupon the appellant invoked the revisional jurisdiction of the High Court by filing T. R. C. No. 467 of 2000 and 10 of 2001. The High Court has dismissed the same by giving rise to the instant appeals. This Court has heard the learned counsel for the parties at length and in great detail. This Court has also considered the documents forming part of the instant appeal. The common contention of the appellant in both the appeals is that Entries No. 116a and 116d take within their sweep only virgin copper and brass in solid form but not Copper Sheets and Brass Sheets and therefore tax at the rate of 8% on the turnover, could not have been levied.
(3.) IN order to determine the question posed for consideration of this Court, it would be advantageous to refer to the entries in question. Aluminium, Tin, Copper, brass etc. are classified under the general head 'non-ferrous metals' which comprises Entries 115 to 116g. The relevant Entries read as under:- JUDGEMENT_1722_AIR(SCW)_2008Html1.htm A bare perusal of the above quoted Entries makes it clear that Entry 116a deals with copper whereas Entry 116d deals with Brass. The short question which arises for determination of this Court is whether the Copper Sheets and Brass Sheets would fall under the Entry 116a and 116d respectively. There is no manner of doubt that copper and brass are metals. In ordinary temperature and pressure these metals occur in solid form. The fact that commercially, these metals are produced in rolling mills in the form of sheets, circles, ingots, strips or rods is not in dispute. It is also not in dispute that copper and brass being metals in solid form, are available in the market in one of the above forms only. Therefore, the argument of the appellant that the words 'copper' and 'brass' occurring in Entry 116a and 116d would not take within its sweep Copper Sheets and Brass Sheets, cannot be accepted.;