https://www.taxtmi.com/caselaws?id=101108 Separately enumerated forms of iron and steel under the Central Sales Tax Act constitute distinct commercial commodities for sales tax purposes. The phrase "that is to say" and separate listing of items support taxation of a transformed product even where its raw material was previously taxed, provided the product has acquired a separate commercial identity. Restrictions on State taxation of declared goods apply through section 15, but a levy at the prescribed point and rate remains valid where those restrictions are not breached. The Tamil Nadu levy was therefore not barred by section 15 or article 286(3), and the assessment orders were restored subject to surviving factual and legal questions. 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 Separately enumerated forms of iron and steel under the Central Sales Tax Act constitute distinct commercial commodities for sales tax purposes. The phrase "that is to say" and separate listing of items support taxation of a transformed product even where its raw material was previously taxed, provided the product has acquired a separate commercial identity. Restrictions on State taxation of declared goods apply through section 15, but a levy at the prescribed point and rate remains valid where those restrictions are not breached. The Tamil Nadu levy was therefore not barred by section 15 or article 286(3), and the assessment orders were restored subject to surviving factual and legal questions. Case-Laws VAT / Sales Tax Mon, 19 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101108