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of <h1>Fountain pen nibs not taxable as stainless steel under Sales Tax Act</h1> <h3>The State of Tamil Nadu Versus Bhagavanchand and Company</h3> The High Court of Madras held that fountain-pen nibs are not considered 'Articles made of stainless steel' under the Tamil Nadu General Sales Tax Act, ... - The High Court of Madras ruled that fountain-pen nibs do not fall under the category of 'Articles made of stainless steel' as per the Tamil Nadu General Sales Tax Act, 1959. The court emphasized that the nibs are not substantially made of stainless steel, with the iridium tip being the most crucial part. The tax revision case was dismissed.
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