JUDGMENT

Dr. Mukundakam Sharma, J. —

1. Leave granted.

2. The issue that falls for consideration in these appeals is, as to whether the ‘stainless steel wire’ falls under the category, “tools, alloys and special steels of any of the above categories” enumerated in entry no. (ix) of clause (iv) of Section 14 of the Central Sales Tax Act, 1956 (for short the “Central Act”) and therefore the following question emerges for our consideration:-

“Whether stainless steel wire, a product of the appellant, on a proper reading of Section 14 of the Central Sales Tax Act along with the qualifying words `that is to say’ would fall under the category “tools, alloy and special steels of any of the above categories” enumerated in entry no. (ix) of clause (iv) or under entry no. (xv) of same clause (iv)”

3. In all these appeals identical issues are involved. We therefore, proceed to dispose of all these appeals by this common Judgment and Order. In order to arrive at a finding on the issue raised, it will be necessary to set out certain facts leading to filing of the present appeals.

4. The appellant is a Public Limited Company incorporated under the Indian Companies Act, 1956 and is engaged in the