AI Structured Summary
Not yet generated for this judgment
Judgment
Ramakrishnan, J.—The Tribunal held, on a consideration of the facts, that the material sold by the assessee was iron scrap which fell under
item 4 of the Second Schedule of the Madras General Sales
Tax Act, 1959, assessable at 2 per cent. The contention of the department was that it fell under "" machinery"", item 23 of the First Schedule. The
term "" machinery"" as defined in item 23 includes parts of machinery, hardware, iron and steel and all articles made therefrom. But when an article
has been found to be iron scrap, as was done by the Tribunal in this case, there is no scope at all for contending that it will be machinery or a part
of it, or hardware or iron and steel falling within item 23. The assessee has been found to be a dealer in old scrap iron materials, and this is not
susceptible of any doubt.
The learned Government Pleader wants us to admit the revision case for deciding that iron scrap, as found by the Tribunal, is an item of
machinery. We are unable to see any reason for drawing such an inference. The revision case is dismissed.