https://www.taxtmi.com/caselaws?id=100022 Goods obtained by re-rolling scrap iron into bars, flats and plates retained their essential character as iron and steel for exemption purposes. The exemption notification had to be read with the corresponding taxing entry, which distinguished between raw materials and goods merely prepared from them. Because the processed articles were only changed in form for convenience of sale and not in substance, they continued to fall within "iron and steel" in the commercial sense adopted by the notification. The exemption therefore applied to the re-rolled products. en-us Mon, 29 Nov 1965 00:00:00 +0530 Mon, 19 Oct 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100022 Goods obtained by re-rolling scrap iron into bars, flats and plates retained their essential character as iron and steel for exemption purposes. The exemption notification had to be read with the corresponding taxing entry, which distinguished between raw materials and goods merely prepared from them. Because the processed articles were only changed in form for convenience of sale and not in substance, they continued to fall within "iron and steel" in the commercial sense adopted by the notification. The exemption therefore applied to the re-rolled products. Case-Laws VAT and Sales Tax Mon, 29 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100022