Manganese and manganese ore are two distinct and different commodities, and the term manganese in section 3 (2-B) (ii) of the Madras General Sales Tax Act, 1939, does not include manganese ore.

( 1 ) T. R. C. No. 5 of 1966 is filed by the State of Andhra Pradesh while T. R. C. No. 13 of 1966 is filed by the assessee against the same order of the sales Tax Appellate Tribunal in Tribunal Appeal No. 635 of 1962 dated 8th November, 1965 under the following circumstances : The assessee is a private limited company at Cheepurupalli, Srikakulam district and carries on the business of exporting manganese ore. The present dispute relates to the proper tax leviable in respect of the assessee s purchase turnover of manganese ore for the year 1956-57. It is common ground that during the relevant assessment year, the parties are governed by the madras General Sales Tax Act. Under section 3 (2-B), item (2) manganese is taxable at the rate of six pies in the rupee at the point of purchase by the last dealer who buys it in the State, while manganese ore which is not enumerated in any of the classes of goods mentioned in the Act was taxable only as general goods falling under section 3 (1-B) of the said Act at every sale point at the rate of three pies in the rupee.

( 2 ) THE assessing officer held that all the transactions were local purchases in the hands of the assessee who is the last purchaser and accordingly levied tax on the entire turnover at six pies in the rupee. The assessment was ultimately confirmed by the first appellate authority. The main point argued before the appellate authority was that the sales were in the course of inter-State trade and hence exempt from tax. But when the matter came up to the Sales Tax Appellate Tribunal, the main point argued on behalf of the assessee was that the commodity in respect of which purchases had been made was in respect of manganese ore and not manganese , that the higher rate of six pies in the rupee provided for manganese in section 3 (2-B) tem (ii) of the madras General Sales Tax Act is not applicable and that manganese ore not having been specifically provided in the list of goods should be taxed only as general goods under section 3 (1-B) at the rate of three pies in the rupee. This contention found favour with the Tribunal which held that manganese cannot be interpreted as including manganese ore and that therefore the levy of tax on the purchase of the assessee at the rate of six pies in the rupee is not sustainable in law. But as manganese ore is taxable as general goods at the point of sale, the Tribunal remanded the matter to the assessing authority for making a fresh assessment treating manganese ore as general goods taxable at the sale point.

( 3 ) THE State Government filed T. R. C. No. 5 of 1966 against the said order of the tribunal contending that manganese includes mangenese ore and that manganese ore is taxable at six pies in the rupee. The assessee filed T. R. C. No. 13 of 1966 contending that the Tribunal having set aside the assessment which was on the basis of six pies in the rupee on the purchase turnover of the assesse, it no longer had any jurisdiction to remand the matter to the assessing authority for fresh assessment treating manganese ore as general goods at sale point.

( 4 ) WE will first take up T. R. C. No. 5 of 1966 preferred on behalf of the Government. The short question for decision is whether manganese meat oned in item (ii) of section 3 (2-B) of the Madras General Sales Tax Act, 1939 includes manganeseore. it may be noted by way of contrast that Item (vi) of section 3 (2-B) of the said act mentioned iron ore. It is therfeore clear that the Legislature was aware of the distinction between the metal as such and the ore. At this stage, it is also useful to notice that under the Andhra Pradesh General Sales Tax Act, 1957, Schedule III, item 1 mentions " manganese (including manganese ore)" taxable at the rate of three pies in the rupee at the point of purchase by the last dealer who buys in the State. The said entry in the Andhra Pradesh General Sales Tax Act gives an indication that manganese and manganese ore ar