https://www.taxtmi.com/caselaws?id=128881 Rivetted baling hoops made from rolled steel sections remained within the specific sales tax entry for rolled steel sections sold in the same form as produced by rolling mills. The Court held that joining sections by rivetting does not alter their essential character, and length is not part of their form. A plain grammatical reading, supported by the scheme for declared goods under the Central Sales Tax Act and the Bombay Sales Tax Act, required the specific entry to apply rather than the residuary entry. The goods therefore fell under entry 4(d)(iv) in Schedule AA and not under residuary entry 80. en-us Thu, 31 Oct 1963 00:00:00 +0530 Fri, 12 Apr 2013 17:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128881 Rivetted baling hoops made from rolled steel sections remained within the specific sales tax entry for rolled steel sections sold in the same form as produced by rolling mills. The Court held that joining sections by rivetting does not alter their essential character, and length is not part of their form. A plain grammatical reading, supported by the scheme for declared goods under the Central Sales Tax Act and the Bombay Sales Tax Act, required the specific entry to apply rather than the residuary entry. The goods therefore fell under entry 4(d)(iv) in Schedule AA and not under residuary entry 80. Case-Laws VAT and Sales Tax Thu, 31 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128881