https://www.taxtmi.com/caselaws?id=127841 Plain and corrugated iron sheets galvanised and corrugated by the same mill continued to fall within the iron and steel entry under Section 3-AA of the U.P. Sales Tax Act. Galvanisation and corrugation were treated as processing steps that improved utility and stiffness but did not alter the essential character or identity of the goods. As the sheets remained goods directly produced by the rolling mill and identifiable as iron and steel, they were not taxable as hardware. en-us Fri, 20 Sep 1974 00:00:00 +0530 Thu, 17 Oct 2013 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127841 Plain and corrugated iron sheets galvanised and corrugated by the same mill continued to fall within the iron and steel entry under Section 3-AA of the U.P. Sales Tax Act. Galvanisation and corrugation were treated as processing steps that improved utility and stiffness but did not alter the essential character or identity of the goods. As the sheets remained goods directly produced by the rolling mill and identifiable as iron and steel, they were not taxable as hardware. Case-Laws VAT and Sales Tax Fri, 20 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127841