Declared goods status depends on commercial identity; galvanised iron pipes are excluded from the steel tubes entry.

Galvanised iron pipes are not treated as "declared goods" under section 14(iv)(xi) of the Central Sales Tax Act because the statutory entry for steel tubes is exhaustive and applies only where the commodity retains the same commercial identity. Although made of steel, G.I. pipes acquire a distinct commercial character through galvanisation and are separately recognised in the Kerala sales tax schedule. On that basis, the section 15 restriction on State taxation does not apply, and additional tax and surcharge are not barred.

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Issues: Whether galvanised iron pipes are "declared goods" falling within section 14(iv)(xi) of the Central Sales Tax Act and item 3(ii)(k) of the Second Schedule to the Kerala General Sales Tax Act, 1963, so as to attract the restrictions in section 15 of the Central Sales Tax Act and exclude additional tax and surcharge.

Analysis: Section 14(iv)(xi) of the Central Sales Tax Act enumerates steel tubes, both welded and seamless, as declared goods, and section 15 restricts State taxation only where the goods genuinely answer that description. The statutory enumeration is exhaustive, not illustrative, and each specified commodity retains its own commercial identity. G.I. pipes, though made of steel, acquire a distinct commercial character by galvanisation and are separately treated in Entry 46 of the First Schedule to the Kerala General Sales Tax Act, 1963. The legislative scheme therefore shows that G.I. pipes are not the same commodity as steel tubes within item 3(ii)(k) of the Second Schedule.

Conclusion: G.I. pipes are not declared goods for the purpose of section 14(iv)(xi) of the Central Sales Tax Act, and the restriction in section 15 does not bar the levy of additional tax or surcharge.

Ratio Decidendi: Where a sales tax statute exhaustively enumerates declared goods, a commodity can fall within the protected category only if it retains the same commercial identity as the specified entry; a separately identifiable commercial commodity is not brought in merely because it is made from the same base material.

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