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<h1>Gujarat HC: Galvanised Iron Sheets Classified Under Specific Entries</h1> <h3>Gujarat Small Industries Corp. Ltd. Versus Commissioner of Sales Tax, Ahmedabad</h3> The Gujarat HC held that galvanised iron sheets are classified under specific entries in the sales tax acts. The judgment favored the assessee, with no ... - The Gujarat High Court ruled that galvanised plain and corrugated iron sheets fall under entry 3 in Schedule B, Part I to the Bombay Sales Tax Act, 1959 and entry 3 in Schedule II, Part A to the Gujarat Sales Tax Act, 1969. The decision was based on previous court rulings. The judgment favored the assessee and there were no costs awarded. The reference was answered in the negative.