JUDGMENT : ( 1. ) THIS judgment shall also dispose of Misc. Civil Case No. 310 of 1983 and 312 of 1983 between the same parties. In all these three cases the following question has been referred to the High Court under section 44 (1) of the M. P. General sales Tax Act, 1958 by the Sales Tax Tribunal (Board of Revenue): "whether under the facts and circumstances of the case, the tribunal was justified in holding that bicycle rims were covered by entry 5 (viii) of Part I of schedule II as rings and further that wheels and axles of bullock carts were covered by entry 5 (xiv) of Part I of Schedule II as they stood at the relevant time. " ( 2. ) M/s Dunlop India Limited, the assessee, deals in tyres, tubes for motor vehicles, scooters, bicycles, bullock carts etc. and also deals in bicycle rims, axles, wheels etc. The assessee claimed cycle rims to be declared goods under entry 5 (viii)and wheels and axles of Bullock carts under entry 5 (xiv) of part I of Schedule II, as these items respectively came within the entry rims, axles and wheels. The assessing authorities did not accept the contention of the assessee and observed that in order to manufacture by cycle rims steel strips are rolled and shaped at a particular temperature, then the pieces are cut from the strips lengths and welded and then required number of holes are drilled and necessary punching is done and then chromium plated and then they are sent for sale. Therefore, there was a process of manufacture and bicycle rims cannot be treated as declared goods as rings falling under iron and steel. It was also observed that axles are not sold as it is but they are fitted with hubs which are fitted to the wheels and hence it is an entirely different commodity. The assessing authority further observed that the wheels required joining of two separate discs by welding and hence they are entirely different commodity. The assessee filed first appeals before the Dupty Commissioner of Sales Tax who affirmed the findings of the Sales Tax Officer but remanded the case as it was not clear whether the process of manufacture will affect the assessment under the Central Sales Tax Act. Second appeals were then preferred by the assessee. The assessee filed first appeals before the Dupty Commissioner of Sales Tax who affirmed the findings of the Sales Tax Officer but remanded the case as it was not clear whether the process of manufacture will affect the assessment under the Central Sales Tax Act. Second appeals were then preferred by the assessee. The Tribunal observed that bicycle rims are covered under entry 5 (viii) of Part I of Schedule II and it will be covered under the term rims and taxable at a lower rate and no manufacturing process is involved. So far as the question of axles and wheels is concerned, the Tribunal held that wheel made of iron and steel would be covered by entry 5 (xiv) of part I of schedule II. Therefore, axles and wheels in question are clearly covered under the said entry. Aggrieved by the order, applications were made by the Commissioner under section 44 (1) and, therefore, the aforesaid question has been referred. ( 3. ) IT would be useful to refer to Entry No. 5 of Part I of Schedule II, before the amendment with effect from 1-4-1973 and thereafter. The unamended entry was as follows : "5. Iron and steel, that is to say : (a) Pig iron and iron scrap, (b) Iron plates sold in the same form in which they are directly produced by the rolling mill, (c) Steel scrap, steel ingots, steel bars and rods, (d) (i) steel plates (ii) steel sheets (iii) steel bars and tin bars (iv) rolled steel sections (v) tool alloy steel sold in the form in which they are directly produced by the rolling mill. The unamended entry broadly divides iron and steel into two categories: (i) iron and steel in mass; and (ii) products of iron and steel. But these resticted to the form in which they are produced in the rolling mill covering iron plates, steel plates, steel sheets, steel bars and tin bars, rolled steel sections and tool alloy steel. Thus the unamended entry covered iron and steel in the basic form and also iron and steel products as they came out of the rolling mill. The restriction envisaged in the entry was that if there was any further process of manufacture, the resulting product would not be covered under this entry. The amendment has deleted these restrictions. A whole variety of products are now covered by the entry. The restriction envisaged in the entry was that if there was any further process of manufacture, the resulting product would not be covered under this entry. The amendment has deleted these restrictions. A whole variety of products are now covered by the entry. Thus steel bars as per sub-clause (iv)will cover ribbed or twisted bars in conform as well as straight lengths steel structurals, under sub-clause (v) will include sections or any other rolled sections, under sub-clause (viii) discs, rings, forgings and steel castings. Evidently, the entry in this sub-clause covers all products of forgings and castings. Sub-clause (xiv) covers wheels and axles which are clearly products of manufacture. Therefore, after the amendment, whether the article undergoes a certain manufacturing process is no longer relevant. The question simply would be whether a bicycle rim could be said to be a ring. The supreme Court in State of Tamil Nadu vs. Pyarelal Malhotra 37 S. T. C. 390 has held that it will be seen that iron and steel is now divided into 16 categories, which clearly embrace widely different commercial commodities, from mere scrap iron and leftovers of processes of manufacturing to wires and wheels, tyres, axles and wheel sets. Some of the enumerated items like melting scrap or tool alloys and special steels could serve as raw material out of which other goods are made and others are definitely varieties of maufactured goods. Thus it has been clarified in the above decision that a variety of manufactured products are now included under iron and steel. A Full Bench of this Court in Govindji Jamunadas vs. Commissioner of Sales tax (S3, STC 120), has held that iron hoops, which are steel strips of different sizes rivetted and painted and used for tying bales of cloth, are declared goods falling within section 14 (iv) (d) (iv) of the Central Sales Tax Act, 1956, and are taxable at 3 percent under entry 5 of Part I of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. The words sold in the same form in which they are directly produced as they occur in the note against the bracket in clause (iv) (d) (iv) of section 14 of the Central act do not mean that the moment a commodity falling within that clause is subjected to some process, it ceases to be in the same form. The words sold in the same form in which they are directly produced as they occur in the note against the bracket in clause (iv) (d) (iv) of section 14 of the Central act do not mean that the moment a commodity falling within that clause is subjected to some process, it ceases to be in the same form. Change in form will result where there is a change in the identity or in other words, when a new commercial product comes into existence. It is then alone that. it can be said that a commodity falling under the clause has ceased to be in the same form. This was followed by a Division Bench of this Court in MP. Textile Traders and Agents vs. Commissioner of Sales Tax (59, STC 365 ). ( 4. ) THEREFORE, the Tribunal was right in deciding that bicycle rims are covered by entry No. 5 (viii) of Part I of Schedule II as rings and also the axles and wheels under Item No. (xiv) of Entry 5 of Part I of Schedule II. Merely because the wheel is formed by joining two separate discs by welding would not mean that it is not a wheel and axle would cease to be axle because the axle is fitted into a hub. In the present case, we are concerned only with the wheels and axles of bullock carts. There is no reason to support that these articles will not be covered by. Item No. (xiv) of Entry 5 of part I of Schedule II of the M. P. General Sales Tax Act, 1958 as wheels and axles. ( 5. ) IN the result the question is answered in the affirmative. Parties to bear their own costs of this reference. Order accordingly.