https://www.taxtmi.com/caselaws?id=106029 Copper and brass, when commercially available in rolled or processed forms such as sheets, circles, ingots or rods, remain within a statutory entry referring to the metals themselves unless the statute indicates otherwise. The Supreme Court of India held that the Kerala General Sales Tax Act entries for copper and brass covered copper sheets and brass sheets, because rolling into sheets did not change their character as the same metals in marketable form. The Court also found that an earlier government order concerning a different pre-1984 entry did not assist the assessee. The classification under the metal entries was upheld and the goods were liable to tax at eight per cent. en-us Thu, 28 Feb 2008 00:00:00 +0530 Mon, 19 Oct 2015 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106029 Copper and brass, when commercially available in rolled or processed forms such as sheets, circles, ingots or rods, remain within a statutory entry referring to the metals themselves unless the statute indicates otherwise. The Supreme Court of India held that the Kerala General Sales Tax Act entries for copper and brass covered copper sheets and brass sheets, because rolling into sheets did not change their character as the same metals in marketable form. The Court also found that an earlier government order concerning a different pre-1984 entry did not assist the assessee. The classification under the metal entries was upheld and the goods were liable to tax at eight per cent. Case-Laws VAT and Sales Tax Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106029