https://www.taxtmi.com/caselaws?id=70953 Stainless steel sheets were treated as declared goods within the iron and steel scheme because departmental clarification and the later amendment brought tool alloy and special steels within that category, so tax was confined to the statutory ceiling under the Central Sales Tax Act. Stainless steel articles such as utensils were distinguished from the sheets from which they were made and continued to fall under the applicable scheduled entries for taxable, and where relevant luxury, goods. Black gram was also maintained at the existing 3% rate. The overall assessment was modified only for the declared-goods items, with the remaining schedule-based treatment preserved. en-us Mon, 27 Sep 1976 00:00:00 +0530 Fri, 20 May 2022 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70953 Stainless steel sheets were treated as declared goods within the iron and steel scheme because departmental clarification and the later amendment brought tool alloy and special steels within that category, so tax was confined to the statutory ceiling under the Central Sales Tax Act. Stainless steel articles such as utensils were distinguished from the sheets from which they were made and continued to fall under the applicable scheduled entries for taxable, and where relevant luxury, goods. Black gram was also maintained at the existing 3% rate. The overall assessment was modified only for the declared-goods items, with the remaining schedule-based treatment preserved. Case-Laws VAT and Sales Tax Mon, 27 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70953