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Commissioner, U P Commercial Taxes, Lucknow Vs Forging Steel India, Ghaiabad; (Order dated 26-03-2022, UPCOMTAX Tribunal, Ghaziabad)
Advocate for the Appellant: Adv. Madhukar Gupta
Issues & Facts in the Appeal: Ld. AO observed in the course of assessment that “ROUGH IRON & STEEL BLANK (ROUND & RING AS PER SIZE) were sold. Ld. AO treated that the same are not covered u/s 14 of the Central Sales Tax Act, hence sale of the same was treated as “Sale of semi processed machinery, machinery parts” therefore taxable @ 13.5%. Hon’ble Tribunal held that “there is no finding of sale of ‘machinery & machinery parts’ in the books of accounts, invoices as well as in previous years assessment orders. Assessee is registered for manufacturing and trading of Iron & Steels, Steel semi round and shape and forging thereof etc. It is never found that assessee was ever engaged in the sales and purchases of ‘machinery and machinery parts’. Forging is a process to cast the iron & steels in a specific size and shape. The meaning of ‘As per size’ is to cast / forge the iron & steels in a particular size and shape. Hence forging of iron and steels as per size (round and rings) are covered u/s 14 of the Central Sales Tax Act. (in favour of the Respondent i.e. M/s Forging Steel India)
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