The State Of Ap., Rep.By State Rep. ... vs M/S K. Ramachandra Rao R/O Kushal ...
2024 Latest Caselaw 3096 Tel

Telangana High Court

The State Of Ap., Rep.By State Rep. ... vs M/S K. Ramachandra Rao R/O Kushal ... on 5 August, 2024

                       THE HONOURABLE SRI JUSTICE SUJOY PAUL

                                            AND

         THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO

                   TAX REVISION CASE Nos.14,15 and 16 of 2006

       COMMON ORDER (per Hon'ble sri Justice Sujoy Paul)

Sri Swaroop Oorilla, learned Special Government Pleader for

State Tax appearing for the petitioner and Sri M.V.S.Sridhar, learned

counsel appearing for the respondent.

2. Learned Special Government Pleader submits that the

singular question before this Court is, after undergoing the process of

galvanization, whether the character of MS Angles, Plates and

channels will be changed.

3. During the course of hearing, learned counsel for the parties

fairly submits that the aforesaid singular question involved

in these matters is no more res integra. The Hon'ble Apex Court in

Gujarat Steel Tube Co Ltd v.State of Kerala 1 has drawn curtains on

it and opined as under:

"The purpose of galvanizing a pipe is merely to make it weather proof. It remains a steel tube. By being put through the process of galvanizing it, is made rust proof. Neither its structure nor function is altered. As a commercial item it is not different from a steel tube. That galvanization is done on steel tubes, or pipes as a protective measure only was the basis of the decision of the Karnataka High Court in earlier case. Mainly because the steel tube has been galvanized does not mean that it ceases to be a steel tube. The limited purpose of galvanization does not bring a new commodity into existence."

1989 (3) SCC 127

4. It is fairly submitted that in view of this authoritative

pronouncement of the three Judge Bench of Hon'ble Apex Court,

nothing remains to be adjudicated in these Revisions.

5. In view of the consensus arrived at and the judgment of the

Hon'ble Apex Court in Gujarat Steel Tube Co Ltd's case (supra), no

substantial questions subsist for adjudication.

6. Thus, these Revisions fail and hereby dismissed.

Interlocutory applications, if any pending, shall also stand

closed.

_____________ Sujoy Paul, J

_______________________________ Namavarapu Rajeshwar Rao, J

Date: 05.08.2024 nvl/sa