https://www.taxtmi.com/caselaws?id=86718 Rough unmachined cast iron castings were treated as falling within "cast iron" in commercial parlance and therefore remained declared goods under the sales tax enactments, attracting the statutory single-point treatment and tax ceiling. The Court distinguished such primary castings from finished products made out of them, which could be taxed in accordance with law. A departmental circular and the consequential show cause notices were unsustainable to the extent they excluded rough unmachined cast iron castings from the declared goods category, and were quashed as inconsistent with the correct legal position. en-us Wed, 09 Aug 1995 00:00:00 +0530 Sat, 21 Nov 2015 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86718 Rough unmachined cast iron castings were treated as falling within "cast iron" in commercial parlance and therefore remained declared goods under the sales tax enactments, attracting the statutory single-point treatment and tax ceiling. The Court distinguished such primary castings from finished products made out of them, which could be taxed in accordance with law. A departmental circular and the consequential show cause notices were unsustainable to the extent they excluded rough unmachined cast iron castings from the declared goods category, and were quashed as inconsistent with the correct legal position. Case-Laws VAT and Sales Tax Wed, 09 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86718