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High Court of Judicature at Bombay Considers Whether Rigid Frame Columns Are Steel Structurals Classifiable Under Section 14(iv)(v) of Central Sales Tax Act, 1956 and Schedule Entry C-55(v) of Maharashtra Value Added Tax Act, 2002. The Court examines the classification of pre-fabricated building components and the interpretation of 'steel structurals' in commercial parlance.

High Court: Bombay High Court Bench: BOMBAY
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2026-09-21 23:36:25
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Issue of Consideration

Whether Rigid Frame Columns are classifiable under section 14(iv)(v) of the Central Sales Tax Act, 1956 read with Schedule Entry C-55(v) of the Maharashtra Value Added Tax Act, 2002, or under the Residuary Entry E-1 of the MVAT Act

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Case Details

2016 LawText (BOM) (12) 55

MVXA TAX APPEAL NO.1 OF 2016

2016-12-23

S.C. Dharmadhikari, B.P. Colabawalla

2016:BHC-OS:18279-DB

V. Sridharan, Prakash Shah, Rahul Thaker, Ansh Desai, Neha Ahuja, V.A. Sonpal, Darius Shroff, Jitendra Motwani, Ajay Aggarwal, Divya Jeswant

M/s. Zamil Steel Buildings India Pvt.Ltd.

The State of Maharashtra

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Nature of Litigation

Tax appeal regarding classification of goods under MVAT Act.

Remedy Sought

Appellant seeks to set aside MSTT order and classify RFCs under Entry C-55(v) at 5% tax rate instead of Residuary Entry at 12.5%.

Filing Reason

MSTT held RFCs classifiable under Residuary Entry E-1, rejecting Appellant's claim that they are steel structurals under Section 14(iv)(v) CST Act and Entry C-55(v) MVAT Act.

Previous Decisions

Commissioner of Sales Tax (Respondent No.2) by order dated 9th July 2013 held RFCs not falling under Entry C-55(v) and classifiable under Residuary Entry. MSTT upheld that order on 7th December 2015.

Issues

Whether Rigid Frame Columns are classifiable under section 14(iv)(v) of the Central Sales Tax Act, 1956 read with Schedule Entry C-55(v) of the Maharashtra Value Added Tax Act, 2002, or under the Residuary Entry E-1 of the MVAT Act

Submissions/Arguments

Appellant argued that RFCs are steel structurals, not finally erected structures, and must be understood in commercial parlance; method of manufacture does not alter classification. Appellant contended that authorities below ignored the term 'steel structurals' and erroneously focused on rolled sections; RFCs are building components made of steel for load bearing. Respondent authorities argued that RFCs are pre-fabricated steel building components, not rolled structural sections, hence do not fall under specific entry and are residuary items.

Judgment Excerpts

By his order dated 9th July, 2013 Respondent No.2 held that the RFCs sold by the Appellant do not fall under Schedule Entry C-55(v) of the MVAT Act and are therefore liable to be classified under the Residuary Entry. 'steel structurals' is understood as steel construction material formed with a specific shape or cross section.

Procedural History

Appellant initially collected VAT at 12.5% on RFCs and rafters; in 2011, based on legal opinion, started collecting tax at 5% and filed DDQ application under MVAT Act. Commissioner of Sales Tax passed order on 9th July 2013 classifying RFCs under Residuary Entry. Appellant appealed to MSTT, which upheld the Commissioner's order on 7th December 2015. Appellant then filed the present appeal before the High Court.

Acts & Sections

  • Central Sales Tax Act, 1956: Section 14(iv)(v)
  • Maharashtra Value Added Tax Act, 2002: Schedule Entry C-55(v), Residuary Entry E-1
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Tags :
steel structurals rigid frame columns classification residuary entry MVAT Act CST Act tax rate DDQ pre-fabricated building components

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