R.R.Rastogi, J. - (1.) This is the Commissioner's revision under Section 11(1) of the U. P. Sales Tax Act relating to the assessment years 1971-72 and 1972-73 and the question for consideration is as to whether steel tubes are liable to tax as a declared commodity under Section 14(iv) of the Central Sales Tax Act, 1956, at the rate of 3 per cent or as mill stores liable to tax at 6 per cent. The only reason given by the revising authority for treating steel tubes as a declared commodity under Section 14(iv) of the Central Act was that in the revision for the immediately preceding year this commodity has been taxed at 3 per cent. This view is wholly erroneous and cannot be sustained.
(2.) Section 14 of the Central Act declares certain goods to be of special importance in inter-State trade or commerce. Clause (iv) of this section as applicable to the assessment year under consideration was as under : (iv) Iron and steel, that is to say, (a) pig iron and iron scrap; (b) iron plates sold in the same form in which they are directly produced by the rolling mill; (c) steel scrap, steel ingots, steel billets, steel bars and rods; (d) (i) steel plates, } sold in the same form in (ii) steel sheets, } which they are directly (iii) sheet bars and tin bars, } produced by the rolling } mill." (iv) rolled steel sections, } (v) tool alloy steel; }
(3.) This clause has been substituted by Section 11(b) of the Central Sales Tax (Amendment) Act, 1972, with effect from 1st April, 1973, and it now certainly includes: (xi) Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings.;