In Brief
Raja Bricks & Tile Industries, a tile manufacturer, challenged the imposition of 15% sales tax on its roofing tiles under the Karnataka Sales Tax Act, 1957. The assessee contended the goods qualified for 5% tax as 'roofing tiles' under Entry 8(iii) of Part 'T' of the Second Schedule. The Assessing Officer and High Court rejected this, classifying them as 'other tiles' attracting 15% tax. The Supreme Court held that the tiles, made of ordinary clay and fired at lower temperatures (as factually found), fell squarely within the statutory definition of roofing tiles in Entry 8(iii), regardless of subjective considerations like whether they were decorative or whether the assessee maintained separate accounts. The Court allowed the appeal, restoring the 5% tax rate and setting aside the High Court judgment."
The lawyer headnote and full judgment text are available to registered users.