Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Tools-open jaw spanners – Entry 6(ix) of BST and Entry 14(iv)(ix) of CST – Each subitem in Entry No.(iv) was separately taxable commodity for purpose of sales tax and each of them forms separate species for each series of sales although they may all belong to genus, “iron and steel” – Object of Legislature was to tax sale of each commercial commodity and not sale of substance out of which it was made - HC
Tools-open jaw spanners – Entry 6(ix) of BST and Entry 14(iv)(ix) of CST – Each subitem in Entry No.(iv) was separately taxable commodity for purpose of sales tax and each of them forms separate species for each series of sales although they may all belong to genus, “iron and steel” – Object of Legislature was to tax sale of each commercial commodity and not sale of substance out of which it was made - HC
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