Judgement

PATHAK, CJI. :- These appeals by certificate granted by the High Court of Kerala raise the question whether galvanised iron pipes and tubes are a commercially different commodity from steel tubes mentioned in S. 14(iv)(xi) of the Central Sales Tax Act.

2. The appellant is a company registered under the Companies Act, 1956. It has its registered office at Ahmedabad in Gujarat. It is engaged in the manufacture and sale of steel tubes and pipes, both black and galvanised.

3. In the assessment proceedings for the assessment years 1982-83 and 1983-84 under the Kerala General Sales Tax Act, 1963, the appellant contended that the galvanised iron pipes manufactured by it are "declared goods" and are not liable to additional sales tax as well as surcharge. The appellants contention was not accepted by the assessing authority, who taxed the turnover of galvanised iron pipes at four per cent and also assessed an additional tax and surcharge treating the galvanised iron pipes as goods falling under Entry 46 of the First Schedule to the Kerala Sales Tax Act. Demands were raised accordingly.

4. It appears that the matter was brought to the High Court by writ petition, and the High Court he