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Jindal (India) Limited Vs. Deputy Commissioner, Commercial

Court : Sales Tax Tribunal STT West Bengal

Subject : Land Acquisition

the applicant-company is that it set up an industrial unit at Jangalpur, P.O. Andul in the district of Howrah in September, 1993 as an extension of its existing industrial unit at Liluah, also within the same district. … but are treated as same goods for the limited purpose of Section 15(a) of the Central Sales Tax Act, 1956 (in short, "the 1956 Act"). It was also contended that according to the ratio of that judgment, the … this Tribunal in the case of Hindusthan Wires Limited, reported in [1995] 97 STC 652 ; (1994) 27 STA 190 that HR strips and CR … rolls for the purpose of reducing thickness, producing a smooth surface and improving mechanical properties. Hot rolled coils/strips and sheets are required to undergo pickling,