Full Judgment Text
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PETITIONER:
BENGAL IRON CORPORATION AND ANR.
Vs.
RESPONDENT:
COMMERCIAL TAX OFFICER AND ORS.
DATE OF JUDGMENT27/04/1993
BENCH:
JEEVAN REDDY, B.P. (J)
BENCH:
JEEVAN REDDY, B.P. (J)
VENKATACHALA N. (J)
CITATION:
1993 AIR 2414 1993 SCR (3) 433
1994 SCC Supl. (1) 310 JT 1993 (3) 134
1993 SCALE (2)702
ACT:
%
Andhra Pradesh General Sales Tax Act, 1957:
Sub item (i) of Item No. 2 of the Third Schedule-Whether
includes cast iron castings.
Interpretative circulars issued by Government on statutory
provisions-Legal effect of if in derogation of the
provisions of the Act.
HEADNOTE:
Section 6 of-Andhra Pradesh General Sales Tax Act, 1957
provides a single point tax @ 4 % on declared goods,
mentioned in the Third Schedule to that Act. Item (2) of
the Third Schedule describes the articles made of Iron &
steel which fall in the category of ’declared goods’; sub-
item (i) of Item (2) pertains to "pig iron and cast iron
including ingot moulds, bottom plates, iron scrap, cast iron
scrap, runner scrap and iron skill scrap". ’Cast iron’ is
defined in the Concise Oxford Dictionary as "a hard alloy of
iron, carbon and silicon cast in a mould". On February
28,1977 the Department of Revenue & Banking (Revenue Wing)
Government of India issued a letter to all Finance/ Revenue
Secretaries of all State Governments and Union Territories,
explaining the term ’Cast Iron’ mentioned in section 14 (iv)
(i) of the Central Sales Tax Act 1956. This letter said to
have been issued in consultation with the Directorate
General of Technical Development,_Chief Chemist and the
Ministry of Law, Justice & Company Affairs, extended the
scope of the expression ’cast iron’ to "cover ’cast iron
casting’ also".
Based on similar clarifications, the Department of Revenue
(S) Department of the Government of Andhra Pradesh issued a
clarificatory order under s. 42(2) of the Act vide GOMs No.
383 dated April 17,1985 extending the scope of the
expression ’cast iron’ to include "cast iron castings".
This order was also published in the State’s official
Gazette. Section 42 (2) of A.P. General Sales Tax Act
empowers the State Government to make, by an order, such
provisions as appear to them necessary & expedient to remove
difficulty in the implementation of this Act, provided that
these are not inconsistent with the provisions of the Act.
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The appellant manufactures and sells products like cast iron
pipes,man-
434
hole covers, etc. He claims that read with the above
clarificatory orders, he is liable to pay only 4% sales Tax
under Section 6 of the A.P. General Sales Tax ct But, for
the assessment year 1989-90 the Commercial Tax Officer
C.T.O.) Narayanaguda Circle, Hyderabad levied Sales Tax on
the said products at the rate applicable to general goods.
The C.T.O. having overruled the appellant’s contentions,
the. latter appealed to the Appellate Deputy Commissioner.
During the pendency of appeal a notice was issued to the
appellant calling upon him to pay the tax assessed, since no
stay has been granted in appeal. Against this notice the
appellant filed a writ petition No. 9315 of 1992 in the High
Court of Andhra Pradesh. The Division Bench of the High
Court rejected the appellant’s main contention that his
products were covered by Item (2) (i)of the Third Schedule
to the A.P. General Sales Tax Act, and dismissed the writ
petition. Vide Civil Appeal No. 4474 of 1992 (with Writ
Petition(Civil) No. 763 of 1992). The appellant questions
before this Court the above view of the High Court.
Rejecting the appellant’s contentions and upholding the
judgment and order of the High Court, this Court,
HELD: Law is what is declared by this Court and the High
Court. An executive authority can, at best, only opine its
own understanding of the statute; such opinion is not
binding upon the quasi-judicial functioning of the
authorities under the Act. (444-B)
Sanjeev Coke Manufacturing Company v. M/s Bharat Cooking
Coal lid. and another, AIR 1983 SC 239, referred to.
The Government cannot use the powers, conferred by section
42 (2) of the A.P. General Sales Tax Act, to dispense with a
levy created by the Act. (444D)
The Van Nostrand’s Scientific Encyclopaedia treats ’cast
iron’ ’and cast-iron’ (with a hyphen) as two different
words. The Act speaks of ’cast iron’ (that is without a
hyphen between the two words) (437-G-H)
Hence, the expression ’castiron’in Item (2) (i) of A.P.
General Sales Tax Act does not include the products cast-
iron pipes, man-hole covers, bends etc. (437-F)
Deccan Engineers v. State of Andhra Pradesh. 1991 Vo. 12
A.P. Sales Tax Journal 138 referred to.
435
JUDGMENT:
CIVIL APPELLATE JURISDICTION: Civil Appeal No. 4474 of 1992.
From the Judgment and order dated 28.7.1992 of the Andhra
Pradesh High Court in W.P. No. 9315 of 1992.
WITH
WRIT PETITION (CIVIL) NO. 763 OF 1992.
(Under Article 32 of the Constitution of India)
A.K. Ganguli, Rakesh K. Khanna for R.P. Singh for the
Appellant/ Petitioners.
C. Sitaramiah, Ms. Pushpa Reddy and Mrs. T.V.S.
Narasimhachari for the Respondents.
The Judgment of the Court was delivered by
B.P. JEEVAN REDDY. J. CIVIL APPEAL NO. 4474 OF 1992.
The appellant is engaged in the manufacture and sale of
products like cast iron pipes, man-hole covers, bends etc.
For the assessment year 1989-90, the Commercial Tax Officer,
Narayanguda Circle, Hyderabad levied sales tax upon the
turn-over relating to said products treating them as general
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goods. He overruled the petitioner’s contention that the
said products are declared goods liable to tax at the rate
of 4% only. The assessees’ appeal preferred before the
Appellate Deputy Commissioner is still pending. Evidently
because no stay was granted pending the said appeal, a
notice was issued to the appellant calling upon him to pay
the tax assessed, against which notice he preferred a writ
petition, being W.P. No. 9315 of 1992, in the High Court of
Andhra Pradesh. His main contention in the writ petition
was that by virtue of G.O.Ms. No. 383 Revenue (S) Department
dated 17.4.1985, his products are ’declared goods’ and are,
therefore, liable to tax only @4%.
The Division Bench of the High Court dismissed the writ
petition following its earlier decision in Deccan Engineers
v. State of Andhra Pradesh (reported in 1991, Vol. 12 A.P.
Sales Tax Generals, 138: 84 STC 92). In Deccan Engineers,
it was held by the A.P. High Court that the expression’ cast
iron’ in item(2)(i)of the Third Schedule to the Andhra
Pradesh General Sales Tax Act does not include cast-iron
pipes, man-hole covers and bends etc. In this appeal, the
correctness of the said view is questioned.
Third Schedule to the Andhra Pradesh General Sales Tax Act
pertains to
436
"declared goods in respect of which a single point tax only
is leviable under section 6". Section 6 was enacted by the
A.P. Legislature.to accord with sections 14 and 15 of the
Central Sales Tax Act. Item(2) of the third Schedule to the
A.P. Act reads as follows:
THIRD SCHEDULE
(As amended upto 15th August 1987)
Declared goods in respect of which a single point tax only
is leviable under Section 6.
------------------------------------------------------------
S.No. Description of goods Points of levy Rate of Tax
------------------------------------------------------------
(1) (2) (3) (4)
------------------------------------------------------------
(1) ...................
(2) Iron and steel, that is -do- *4-do-
to say; -(3002)
(i) pig iron and cast
iron including ingot moulds, bottom plates, iron scrap, cast
iron scrap, runner scrap and iron skill scrap;
(ii) steel sends (ingots,
slabs, blooms and billets
of all qualities, shapes
and sizes);
(iii)skelp bars, tin
bars, sheet bars, hoe-
bars and sleeper bars;
(iv) steel bars (rounds,
rods, squares, flats,
octagons and hexagons;
plain and ribbed or
twisted; in coil form as
well as straight length);
(v) steel structurals
(angles, joints,
channels, tees, sheet
pilling sections. Z
sections or any other
rolled sections);
(vi) sheets, hoops,
strips and skelp, both
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black and galvanised, hot
and cold rolled, plain
and corrugated in all
qualities, in straight
lengths and in coil form,
as rolled and in revitted
condition;
(vii)plates both plain
and chequered in all
qualities;
(viii)discs, rings,
forgoings and steel
castings;
(ix) tool, alloy and
special steels of any of
the above categories;
(x) steel melting scrap
in all forms including
steel skull, turnings and
borings,
(xi) steel tubes, both
welded and seamless,
of all diameters and
lengths,including tube
fittings;
(xii)tin-plates, both not
dipped and electrolytic
and tin free plates;
(xiii)fish plate bars,
bearing plate
bars,crossing sleeper
bars, fish plates,
bearing plates, crossing
sleepers and pressed
steel sleepers, rails-
heavy and light crane
rails; (xiv)wheels,
tyres, axles and wheel
sets;
(xv) wire rods and wires
rolled, drawn,
galvanised, aluminised,
tinned or coated such as
by copper;
(xvi)defectives, rejects,
cuttings or end pieces of
any of the above
categories.
---------------------------------------------------------
Item (2) of the Third Schedule to the A.P. Act is an exact
replica of item (iv) of section 14 of the Central Sales Tax
Act. According to section 15 of the Central Act, ’declared
goods’ cannot be taxed at a rate exceeding 4% or at more
than one stage.
The pracise question that was considered in Deccan
Engineering (followed in the judgment under appeal) was
whether the ’cast iron castings’ manufactured by the
petitioner in that case are cast iron’within the meaning of
item (2) (i) of the Third Schedule to the A.P. Act/ Item
(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
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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
438
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.
It cannot be denied, in such a situation that the products
manufactured by the appellant are, in commercial parlance,
different and distinct goods from the cast iron. Indeed
this aspect is not seriously disputed by Shri Ganguli, the
learned counsel for the appellant. His case is entirely
based upon certain clarifications and circulars issued both
by the Central and State Governments and in particular upon
an order issued by the Andhra Pradesh Government under
section 42(2) of the A.P. Act namely viz., G.O. Ms. No. 383
dated 17.4.1985. It is, therefore, necessary to refer to
them.
The earliest clarification is the one contained in the
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latter dated 28th February, 1977 from the Department of
Revenue and Banking (Revenue Wing)
439
Government of India addressed to the Finance/Revenue
Secretaries of all State Governments and Union Tarritories.
It reads thus:
"Subject:Clarification as to whether the term’ Cast
Iron’ mentioned in section 14(iv) (i) of the
Central Sales Tax Act, 1956 would cover cast
Iron casting.
In continuation of the marginally noted communications and
with reference to this Department’s letter No. 24/3n3-ST.
dt. 20.11.1973, I am directed to say that the
question whether the expression ’cast iron’
used in Section (iv) (i) of the Central Sales
Tax Act, 1956 will include’ Cast iron casting’
has been re-examined in consultation with the
Directorate General of Technical Development,
Chief Chemist and the Ministry of Law, Justice
& Company Affairs. This Department has been
advised that the existing expression ’cast
iron’ in the aforesaid section will cover
’cast iron casting also
Yours faithfully,
Sd/-
Deputy Secretary,to the
Govt. of India."
Pursuant to the above clarification by the Central
Government, the Commissioner of Commercial Taxes, Government
of Andhra Pradesh intimated all the Deputy commissioners of
commercial Taxes of the State that "Cast Iron Pipes and
specials should be subjected to tax as falling under "Cast
Iron" liable to tax @4% at the point of first sale in the
State under entry 2 of the III Schedule of A.P.G.S.T. Act."
To the same effect is another clarification issued by the
Commissioner of Commercial Taxes, Government of Andhra
Pradesh to his subordinate officials on 12.3.1982.
The next clarification from the Government of India was on 3
1st January, 1984. It appears that the Government of
Haryana had written to the Central Government stating that
’cast iron castings’ cannot be treated as declared goods and
requested the Ministry of Finance, Government of India to
examine the same. It was in reply to the said query that
the letter dated 3 1st January, 1984 was written by the
Government of India, Ministry of Finance, Department of
Revenue to the Financial Commissioner and Secretary,
Government of Haryana, Excise and Taxation Department. The
letter says that the matter has been considered carefully by
the Department in consultation with the Ministry of Law and
the Director
440
General of Technical Development. It set out the opinion of
the Ministry of Law as also the opinion of the Director
General of technical Development. The latter’s opinion
reads:
"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......................
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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.".
Copies of this letter were communicated to all the State
Governments and Admissions of Union Territories.
On 20th July, 1984 the Government of Andhra Pradesh, Revenue
(S) Department issued a memorandum referring to the
aforesaid letter of the Central Government dated 31st
January, 1984 and reaffirming that "’Cast Iron Castings’ are
covered within the item Cast Iron including ingot’ in sub-
item (i) of item No. 2 of the Third Schedule to the Andhra
Pradesh General Sales Tax Act". On the same day the
Principal Secretary,to the Government, Revenue Department
addressed a letter to the Secretary, Andhra Pradesh Small
Scale Industries Association, Vijayawada informing the
Association that "a clarification has been issued to the
Commissioner of Commercial Taxes to the effect that "cast
iron castings" are covered within the term "cast iron
including ingot" in sub-item (i) of item No. 2 of the Third
Schedule to the Andhra Pradesh General Sales Tax Act, 1957."
On 27th March, 1984, however, the Commissioner of commercial
Taxes, Government of Andhra Pradesh addressed a letter to
all his subordinate officers stating that the question
whether ’cast iron castings’ fall within the expression,
441
‘cast iron’ is pending before the High Court of Andhra
Pradesh and, therefore, the collection of arrears of tax due
on ’raw castings’ is stayed for a period of one year. At
the end of one year, he said, the matter will be reexamined.
On 17th April, 1985 the Government of Andhra Pradesh issued
a clarification contained in G.O.Ms. No. 383 under sub-
section (2) of section 42 of the A.P. Act. It will be
appropriate to set out the G.O. in full:
"GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Andhra Pradesh General Sales Tax Act, 1957-Levy, of Sales
Tat on ’Cast Iron Casting’ Clarification issued.
REVENUE (S) DEPARTMENT.
G. O. Ms. No. 383. Dated 17.04.1985
Read the followings:-
1. Govt. Memo. 2216/SI/83-4. dt. 20.7.84,
2. Lr. No. 2216/83-4, dt. 20.7.84 addressed to Secretary
A.P. Small Scale Industries Association, Vijayawada
3. From the CCT’s Ref. D.O.FE.Lr. III (3) /1490/84, dt.
24.7.1984.
4. Government Memo 3166/SI/84-4, dt. 13.11.1984.
5. From the CCT.D.O. on CCT’S. Ref. LI/(i) /1063/82
6. Govt. Memo No. 3166/SI/84-5, dt. 22.2.1985.
7. From the commissioner of Commercial Taxes, Ref.
A3/LI/1093/82 dt. 19.3.1983.
ORDER:
The Andhra Pradesh Small Scale Industries Association
Vijayawada requested the Government to clarify whether ’cast
iron’ and ’cast iron castings’ are one and the same
commercial commodity.
442
2. This matter was examined at length by
the Government of India in consultation with
Ministry of Law, (Department of legal Affairs)
and Director General of Techinical
Development. The Ministry of Finance,
Department of Revenue, Government of India
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clarified, in their letter F.No. 24/10/80/-ST.
dt. 31.1.1984. to the effect that "cast
iron castings" are covered within the term
"cast iron".
3. Government have examined in detail the
legal aspects of the issue and observe that
the term "cast iron including ingot, moulds,
bottom plates" as in sub-item (i) of item 2 in
the Third Schedule to the Andhra Pradesh
Central Sales Tax covers "cast iron casting"
and as such "cast iron castings" is not a
different commercial commodity from the
commodity "cast iron including ingot, moulds,
bottom plates."
4. Under sub-section (2) of section 42 of
the Andhra Pradesh General Seles Tax Act, 1957
the Government hereby clarify that the "cast
castings" are covered within the term "cast
iron including ingot, moulds, bottom plates"
occurred in sub-item (i) of item 2 of this
Third Schedule to the Andhra Pradesh General
Sales Tax Act, 1957.
(emphasis added)
(BY ORDER IN THE NAME OF THE GOVERNOR OF
ANDHRA PRADESH)
C.R. NAIR,
PRINCIPAL SECRETARY TO GOVERNMENT."
Section 42 of the A.P. Act confers upon the State Government
the power to remove difficulties. Sub-section (i) confers
the said power to meet the problems arising from transition
from the previous Sales Tax Act to the present Sales Tax
Act. An order under sub-section (1) is required to be
published in the A.P. Gazette. Sub-section (2) is general
in nature. An order under sub-section (2) is not required
to be published in the A.P. Gazette. Section 42 reads:
"42 Power to remove difficulties:-
(1) If any difficulty arises in giving effect to the
provisions of this Act in consequence of the transition to
the said provisions from the
443
corresponding provisions of the Acts in force immediately
before the commencement of this Act, the State Government
may, by order in the Andhra Pradesh Gazettle, make such
provisions as appear to them to be neccessary or expedient
for removing the difficulty.
(2) If any difficulty arises in giving effect to the
provisions of this Act (otherwise than in relation to the
transition from the provisions of the corresponding Act in
force before the commencement of this Act), the State
Government may, by order make such provisions, not
inconsistent with the purposes of this Act, as appear to
them to be necessary or expedient for removing the
difficulty."
An order issued under section 42, is undoubtedly statutory
in character.
A word about the validity of section 42 of the A.P.Act.
Section 37 of the Payment of Bonus Act conferred a similar
power upon the Central Government; it further declared that
any such order would be final. It was truck down by a
Constitution Bench of this Court in Jalan Trading Co. v.
Mill Mazdoor Sabha [1967] 1 SCR 15 as amounting to excessive
delegation of legislative power. However. in a subsequent
decision in Gammon India Limited etc. etc. v. Union of India
& Ors. etc. [1974] 3 S.C.R. 665, it has been explained by
another Constitution Bench that the decision in Jalan
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Trading was influenced by the words occuring at the end of
section 37 of the Payment of Bonus Act to the effect that
the direction of the Government issued thereunder was final.
Inasmuch as the said words are not there in section 34 of
the Contract Labour (Regulation and Abolition) Act, 1970, it
was held, section 34 cannot be said to suffer from the vice
of excessive delegation of legislative power. It is meant
"for giving effect to the provisions of the Act," it was
held. Sub-section (2) of section 42 of the A.P. Act does no
doubt not contain the aforesaid offending words, and can not
therefore be characterised as invalid. Yet, it must be
remembered that the said power can be exercised "for giving
effect to the provisions of the Act", and not in derogation
thereof. As we shall presently indicate it is necessary to
bear this limitation in mind while examining the effect of
G.O.Ms. 3,83.
So far as clarifications kirculars issued by the Central
Government and/or State Government are concerned, they
represent merely their understanding of the statutory
provisions. They are not binding upon the Courts. IT-is
true that those clarifications and circulars were
communicated to the concerned dealers but even so nothing
prevents the State from recovering the tax, if in truth such
tax was leviable according to law., There can be no estoppel
against the statute. the understanding of the Government,
whether in favour or against the assessee, is
444
nothing more than its understanding and opinion. It is
doubtful whether such clarifications and circulars bind the
quasi-judicial functioning of the authorities under the Act.
While acting in quasi-judicial capacity, they are bound by
law and not by any administrative instructions, opinions,
clarifications or circulars. Law is what is declared by
this Court and the High Court- to wit, it is for this Court
and the High Court to declare what does a particular
provision of statute say, and not for the executive. of
course, the Parliament/Legislature never speaks or explains
what does a provision enacted by it mean. (See Sanjeev Coke
Manufacturing Company v. Mls. Bharat Coking Coal Ltd. and
another, A.I.R. 1983 SC 239.
Now coming to G.O. Ms. 383, it is undoubtedly of a
statutorily characterbut, as explained hereinbefore the
power under section 42 cannot be utilised for altering the
provisions of the Act but only for giving effect to the
provisions of the Act. Since the goods manufactured by the
appellant are different and distinct goods from cast iron,
their sale attracts the levy created by the Act. In such a
case, the government can not say, in exercise of its power
under section 42 (2) that the levy created by the Act shall
not be effective or operative. In other words, the said
power cannot be utilised for dispensing with the levy
created by the Act, over a class of goods or a class of
persons, as the case may be. For doing that, the power of
exemption conferred by section 9 of the A.P. Act has to be
exercised. Though it is not argued before us, we tried to
see the possibility but we find it difficult to relate the
order in G.O. Ms. 383 to the power of the Government under
section 9, apart from the fact that the nature and character
of the power under section 42 is different from the one
conferred by Section 9. As exemption under section 9 has to
be granted not only by a notification, it is also required
to be published in the Andhra Pradesh Gazette. It is not
suggested, nor is it brought to our notice, that G.O. Ms.
383 was published in the Andhra Pradesh Gazette. This does
not, however, preclude the Government of Andhra Pradesh from
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exercising the said power of exemption, in accordance with
law, if it is so advised. We need express no opinion on
that score.
The learned counsel for the appellant brought to our notice
that the very same Division Bench which rendered the
decision in Deccan Engineers had rendered another decision
in Tax Revision Case No. 93 of 1990 (The State of A.P. v.
Pratap Steel) applying G.O. Ms. 383 and giving relief to the
dealer. It is argued that the Division Bench ought to have
taken the same view in Deccan Engineers as well. We have
perused the decision in Pratap Steel. It is a short
judgment dismissing the Revision applying G.O.Ms. 383. It
does not appear that the matter was argued in the manner it
was in Deccan Engineers. The said argument, therefore,
cannot advance the case of the appellant.
445
In this view of the matter in is not necessary for us to go
into the question wether the word including in section 14
(iv) (i) of Central Sales Tax Act and item (2) (i) of the
Third Schedule to the A.P. Act has the effect of making the
said subclause exhaustive or otherwise.
Accordingly, we bold that the cast-iron castings
manufactured by the appellants do not fall within the
expression ’cast iron’ in Entry 2(i) of the Third Schedule
of the Andhra Pradesh General Sales Tax Act or within
Section 14 (iv)(i) of the Central Sales Tax Act.
The appeal accordingly fails and is dismissed. No order as
to costs.
W. P. No.763 OF 1992
This writ petition preferred under Article 32 of the
Constitution is directed against the notices issued by the
assessing authority proposing to reopen the assessments of
the petitioner/appellant with respect to earlier assessment
years and also seeking to apply the principle of Deccan
Engineers to the pending assessments. For the reasons
stated hereinabove this writ petition fails and is
accordingly dismissed. No costs.
G.S.B. Appeal and petition dismissed.
446