https://www.taxtmi.com/caselaws?id=68907 Turnover from an unfructified sale and from goods returned within the same financial year was excluded from assessment because the original transaction did not materialise and the return was verified on record. Silver steel and ENIA free steel were treated as recognised varieties of steel on the basis of technical and commercial materials, so they fell within the declared goods entry for iron and steel and attracted the lower tax rate. en-us Mon, 21 Feb 1977 00:00:00 +0530 Sat, 02 Apr 2011 13:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68907 Turnover from an unfructified sale and from goods returned within the same financial year was excluded from assessment because the original transaction did not materialise and the return was verified on record. Silver steel and ENIA free steel were treated as recognised varieties of steel on the basis of technical and commercial materials, so they fell within the declared goods entry for iron and steel and attracted the lower tax rate. Case-Laws Income Tax Mon, 21 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68907