https://www.taxtmi.com/caselaws?id=101108 The article explains that the listed forms of "iron and steel" in section 14 of the Central Sales Tax Act are separate commercial commodities, not one taxable substance. The use of "that is to say" and the separate enumeration of sub-items means each item retains its own identity for sales tax purposes, so a transformed finished product may be taxed even if its raw material was taxed earlier. It also states that the Tamil Nadu sales tax levy on the declared goods was not shown to violate section 15 of the Central Sales Tax Act or article 286(3) of the Constitution, and was therefore supported by the statutory scheme. en-us Mon, 19 Jan 1976 00:00:00 +0530 Mon, 14 Jul 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101108 The article explains that the listed forms of "iron and steel" in section 14 of the Central Sales Tax Act are separate commercial commodities, not one taxable substance. The use of "that is to say" and the separate enumeration of sub-items means each item retains its own identity for sales tax purposes, so a transformed finished product may be taxed even if its raw material was taxed earlier. It also states that the Tamil Nadu sales tax levy on the declared goods was not shown to violate section 15 of the Central Sales Tax Act or article 286(3) of the Constitution, and was therefore supported by the statutory scheme. Case-Laws VAT / Sales Tax Mon, 19 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101108