The main legal point established in the judgment is the exhaustive nature of the list of declared goods under the Central Sales Tax Act and the precedence of statutory provisions over government notifications in determining the classification of goods.

FATHIMA BEEVI, J.

The question of law raised in these two tax revision cases is whether the item "G.I. pipes" will fall within the category of "declared goods" as enumerated in section 14(iv)(xi) of the Central Sales Tax Act. The petitioner is a dealer in G.I. pipes. The assessment relates to the assessment years 1980-81 and 1981-82. The assessee had claimed exemption from levying additional tax and surcharge on the tax levied on the sales turnover of G.I. pipes. This claim was rejected by the assessing authority. The appeals before the Additional Deputy Commissioner and the further appeals before the Tribunal had been decided against the petitioner.

2. The case of the petitioner is that G.I. pipes are declared goods within the meaning of sections 14 and 15 of the Central Sales Tax Act and also the Second Schedule of the Kerala General Sales Tax Act, 1963, because, the G.I. pipes dealt in by the assessee are only steel tubes and it is contended that steel tubes popularly known as G.I. pipes come within the meaning of section 14(iv)(xi) of the Central Sales Tax Act corresponding to item 3(ii)(k) of the Second Schedule of the General Sales Tax Act. The claim was that because the goods dealt in by the assessee are declared goods the levy of tax in respect of the same is controlled by section 15 of the Central Act and tax can be levied only at the point of first sale within the State and at the rate of 4 per cent and no additional tax or surcharge can be levied in respect of such goods.

3. The claim for exemption is countered by the respondent stating that "G.I. pipes" fall within item 46 in the First Schedule with effect from 16th September, 1980, and is not declared goods falling within the Second Schedule or section 14 of the Central Act. It is submitted that the entries in clause (iv) of section 14 as also entry 3(ii) are exhaustive and there cannot be any addition to that list by construing a specified item as including other goods. Reference was made to the decision in State of Orissa v. Dinabandhu Sahu & Sons [1976] 37 STC 583 (SC) by counsel for the revision-petitioner while the Government Pleader placed reliance on the Supreme Court decision in State of Tamil Nadu v. Pyare Lal Malhotra [1976] 37 STC 139 (SC) and State of Tamil Nadu v. India Metal Industries [1980] 46 STC 304.

4. Section 14 of the Central Sales Tax Act reads :

"14. Certain goods to be of special importance in inter-State trade or commerce. - It is hereby declared that the following goods are of special importance in inter-State trade or commerce :"

and then enumerates in categories (i) to (x) such goods. Entry (iv) reads :

"(iv) iron and steel, that is to say, -

(i) ...............................

(ii) ...............................

(iii) ...............................

(iv) ...............................

(v) ...............................

(vi) ...............................

(vii) ...............................

(viii) ...............................

(ix) ...............................

(x) ...............................

(xi) steel tubes, both welded and seamless, of all diameters and lengths including tube fittings."

Section 15 states that every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the restrictions and conditions thereunder. One such restriction is that the tax payable under the State law in respect of any sale or purchase of such goods inside the State shall not exceed four per cent of the sale or purchase price thereof, and such tax shall not be levied at more than one stage. In view of this restriction if G.I. pipes dealt in by the petitioner falls within the category of declared goods there cannot be any levy of additional sales tax or surcharge.

5. Under section 5 of the State Act, in the case of goods specified in the First or Second Schedule, every dealer shall pay tax on his taxable turnover, at the rates and only at the points spe