Judgement

SEN, J. :- The question that falls for determination on this case is whether the cast iron in the list of declared goods in the Tamil Nadu General Sales Tax Act would inlcude Cast Iron Castings.

2. The case of the appellants is that the basic raw materials for producing cast iron are pig iron, steel scrap, iron scrap, cast iron scrap etc. After melting these raw mateils and adding requisite quantity of carbon, silica etc., the molten metal in the cupola furnace is poured into the mounds of different specifications to get the cast iron castings as required by the end user. The foundry owners like the appellant, manufacture rough cast iron castings according to the specifications of their customers, who in their turn manufacture manhole covers, pipes, components for automobile industry, agricultural implements, etc. For this the rough castings have to undergo machining, grinding, polishing and various other process.

3. Section 14 of the Central Sales Tax Act declared certain goods to be of special importance in inter-State trade or commerce. In the list of goods, set out in Section 14, Iron and Steel has been included in the following manner:-

"14(iv). Iron and Steel, that is t