Summarize the following court judgment. vil Appeal Nos. 2025 26	 2873 75	 1537 of 1986. From the Judgment and Order dated 24.3.86 and 20.3.86 of the Kerala High Court in O.P. No. 7621/85 1	 4411/85 Y	 2785/83 G	 9366/84 1 and 4740/82 J respectively. Soli J. Sorabjee	 Dr. Y.S. Chitale	 T.S. Krishnamoorthy Iyer	 Harish N. Salve	 K.J. John	 M.N. Jha	 Mrs. A.K. Verma and D.N. Misra for the Appellants. 212 V.J. Francis	 N.M. PopIi and W.K. Jose for the Respondents. The Judgment of the Court was delivered by PATHAK	 CJ. These appeals by certificate granted by the High Court of Kerala raise the question whether galvanised iron pipes and tubes are a commercially different commodity from steel tubes mentioned in section 14(iv)(xi) of the . The appellant is a company registered under the Compa nies Act	 1956. It has its registered office at Ahmedabad in Gujarat. It is engaged in the manufacture and sale of steel tubes and pipes	 both black and galvanised. In the assessment proceedings for the assessment years 1982 83 and 1983 84 under the Kerala General Sales Tax Act	 1963	 the appellant contended that the galvanised iron pipes manufactured by it are "declared goods" and are not liable to additional sales tax as well as surcharge. The appel lant 's contention was not accepted by the assessing authori ty	 who taxed the turnover of galvanised iron pipes at four per cent and also assessed and additional tax and surcharge treating the galvanised iron pipes as goods falling under Entry 46 of the First Schedule to the Kerala Sales Tax Act. Demands were raised accordingly. It appears that the matter was brought to the High Court by writ petition	 and the High Court held on the basis of its decision in Apollo Tubes Limited vs State of Kerala	 [1986] 61 STC 275 that the category of goods called galva nised iron pipes had acquired a different commercial identi ty as a result of the process of galvanisation and could not be identified with steel tubes mentioned in section 14(iv)(xi) of the . Cases on the other side of the line are Associated Mechanical Industries vs Commissioner of Commercial Taxes	 Bangalore	 [1986] 61 STC 225 and Commis sioner of Sales Tax vs Om Engineering Works	 [1986] U.P.T.C. 55. The High Court preferred to follow its own decision and on 24 March	 1986 held against the appellant. A certificate having been granted by the High Court these appeals are now before us. The purpose of galvanising a pipe is merely to make it weatherproof. It remains a steel tube. By being put through the process of galvanising 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 213 galvanisation is done on steel tubes or pipes as a protec tive measure only was the basis of the decision of the Karnataka High Court in Associated Mechanical Industries	 (supra). Merely because the steel tube has been galvanised does not mean that it ceases to be a steel tube. The Gujarat High Court in State of Gujarat vs Shah Veljibhai Motichand	 Lunawada	 [1969] 23 S.T.C. 288 held that merely because iron is given the shape of a sheet and is subjected to corruga tion does not take it out of the description of "iron and steel". So also in Sales Tax Commissioner and Others vs Jammu Iron and Steel Syndicate	 [1980] 45 S.T.C. 99 the High Court of Jammu and Kashmir held that galvanisation and corrugation do not change the essential character of iron sheets	 and they remain iron sheets. We are unable to agree with the view taken by the Madras High Court in Deputy Commissioner of Commercial Taxes	 Tiruchirapalli vs P.C. Mohammed Ibrahim Marakayar Sons	 [1980] 46 S.T.C. 22. The limited purpose of galvanisation does not	 it seems to us	 bring a new commodity into exist ence. The respondents rely on Deputy Commissioner of Sales Tax (Law) Board of Revenue vs G.S. Pai & Co.	 [1980] 1 S.C.R. 938 but in that case this Court held that Bullion as under stood popularly does not include ornaments or other articles of gold. It was pointed out that Bullion was commonly. treated as a commodity distinct and separate from ornaments and articles of gold. Gold ornaments and articles were manufactured or finished products of gold. A number of other cases were cited on behalf of the respondents	 but we do not find any of them to be of assistance to the respondents. We are of the view that galvanised pipes are steel tubes within the meaning of section 14(iv)(xi) of the . The view taken by the High Court is erroneous. We may not that shortly after judgment was reserved in the present appeals	 an identical point arose before a Bench of this Court on 28 April	 1988 in S.L.P. (Civil) No. 3549 of 1988 Commissioner of Sales Tax vs Mitra Industries	 [1988] 69 S.T.C. Note No. 55 at p. 16 and the learned Judges took the same view which finds favour with us here. In the result	 the appeals are allowed	 the impugned judgment and order of the High Court and the orders of the tax authorities in each case are set aside. The Sales Tax Officer will now proceed to re assess the appellant in accordance with law and the observations contained in this judgment. T.N.A. Appeals Allowed.

The appellant company was manufacturing and selling black and galvanised steel tubes and pipes. In the assess ment proceedings for the years 1982 83 and 1983 84 under the Kerala General Sales Tax Act	 1963 the appellant contended that since the galvanised pipes manufactured by it were "declared goods" they were not liable to additional sales tax as well as surcharge. Rejecting the contention	 the assessing authority taxed the turnover of galvanized iron pipes at four per cent and also assessed an additional tax and surcharge treating the galvanized iron pipes as 'goods ' falling under Entry 46 of the First Schedule to the Kerala Sales Tax Act. Demands were raised from the Appellant compa ny accordingly. The Company filed a writ petition in the High Court. The High Court	 held that as a result of the process of galvani sation the galvanised iron pipes had acquired different commercial identity and therefore	 could not be identified with steel tubes mentioned in Section 14(iv)(xi) of the . In these appeals on the question: whether galvanised iron pipes and tubes are a commercially different commodity from steel tubes mentioned in Section 14(iv)(xi) of the . Allowing the appeals and setting aside the judgment and order of the High Court	 this Court	 211 HELD: 1. Galvanised pipes are steel tubes within the meaning of Section 14(iv)(xi) of the . The view taken by the High Court to the contrary was errone ous. [213E] 2. Galvanisation is done on steel tubes or pipes as a protective measure only	 i.e.	 to make it weather proof. Merely because the steel tube has been galvanised does not mean that it ceases to be a steel tube. It still remains a steel tube and neither its structure nor function is al tered. Galvanisation does not bring a new commodity into existence and as a commercial item it is not different from a steel tube. [212H	 213A C] Commissioner of Sales Tax vs Mitra Industries	 [1988] 69 S.T.C. (Note No. 55 at p. 16) applied. Associated Mechanical Industries vs Commissioner of Commercial Taxes	 Bangalore	 [1986] 61 S.T.C. 225; Commis sioner of Sales Tax vs Om Engineering Works	 [1986] U.P.T.C. 55; State of Gujarat vs Shah Veljibhai Motichand Lunawada	 [1969] 23 S.T.C. 288 and Sales Tax Commissioner and Ors. vs Jammu Iron and Steel Syndicate	 [1980] 45 S.T.C. 99	 ap proved. Apollo Tubes Limited vs State of Kerala	 [1986] 61 S.T.C. 275. overruled. Deputy Commissioner of Commercial Taxes	 Tiruchirapalli vs P.C. Mohammed Ibrahim Marakayar Sons	 [1980] 46 S.T.C. 22. Not approved. Deputy Commissioner of Sales Tax (Law) Board of Revenue vs G.S. Pai & Co.	 ; 	 Distinguished.