Law: Sales Tax Act, (III of 1951)

Section: 7(1)

Sales Tax Act, 1951 -- Section 7(1) -- Exemption -- Products of manually operated hammer work, namely, door and window fittings, such as tower, bolts, hinges, handles, hasps and staples -- Whether exempt from sales tax -- Held yes -- Expression "Products of iron foundries and steam and hammer works", explained -- Notification (Sales Tax) No. 3, dated 16-3-1952, Item 15 - Exemption from sales tax -- Ministry of Finance (Revenue Division) Notification (Sales Tax) No. 3, dated 16-3-1952 -- Item No. 15 of Notification -- Products of manually operated hammer work (e.g., door and window fittings such as: tower bolts, hinges, handles, staples etc.) -- Exempt from sales tax -- JUDGMENT The judgment of the court was delivered by NOORUL ARFIN J.-- The Income Tax Appellate Tribunal has stated the following question for the opinion of his court:-- "Whether on the facts and in the circumstances of the case the door and window fittings such as tower, bolts, hinges handles, hasps and staples manufactured by the assessee were exempted from sales tax by virtue of Item 15 of the Ministry of Finance (Revenue Division)Notification (Sales Tax) No. 3, dated the 16th March, 1952 viz. Products of iron foundries and steam and hammer works." 2. The respondents, Akmal Engineering Co., are manufacture of door and window fittings such as tower, bolts, hinges, handles, hasps and staples by the process of hammer. for the assessment year 1959-60, the sales Tax Officer brought to tax, under the Salsa Tax Act, 1951, the sales of the respondents. The respondents, however, invoked , for exemption from payment of sales tax, the provision of the Ministry of Finance (Revenue Division) Notification (Sales Tax )No.3 dated 16th March, 1952, the relevant provisions of which read as under:-- "In exercise of the powers conferred by sub-section(1) of Section 7 of the Sales Tax Act, 1951 (III of 1951), the Central Government is pleased to exempt the goods or class of goods specified hereunder being goods manufactured or produced in the provision or the capital of the federation form the tax payable under the Act, but exempt in the case of goods specified in item 33(a) nothing in his exemption shall affect…

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