Commissioner Of Sales Tax v. Saj Metals

1. The Tribunal has referred the following questions of law for opinion and answer of this Court.

“(i) Whether on the facts and circumstances of the case and on true and correct interpretation of Entry C-I-29 of Part-I of Schedule-C the Tribunal was justified in law in holding that the non-ferrous metal castings as manufactured and sold by the respondents original appellants) are nothing but non-ferrous metal ingots?

(ii) Whether on the facts and circumstances of the case and true and correct interpretation of Entry C-I-23(2), the Tribunal was justified in law in holding that the non-ferrous metal castings, namely aluminium castings manufactured and sold by the respondents (original appellants) are covered by the said Entry C-I-23(2)7?”

2. The questions have been forwarded vide order dated 29-7-2008, passed in Reference Application No. 323 of 2007. That reference arose out of the Judgment and Order in the main appeal, namely, Second Appeal No. 778 of 2005, decided on 17-10-2007.

3. The dealer was a manufacturer of non-ferrous metal castings. The controversy and particularly the questions noted above stand answered by a Judgment delivered by us on 30-10-2015 in Sales Tax Reference No. 58 of 2012 (The Commissioner of Sales Tax v. Jai Hind Industries Limited). The reference containing similar questions came to be answered by us in the affirmative and in favour of the dealer and against the Revenue. Since similar questions are referred in this case, we answer them in terms of our above said Judgment.

4. This Sales Tax Reference accordingly stands disposed of.