https://www.taxtmi.com/caselaws?id=148379 Fabricated mild steel round and flat bars that were bent or drilled were still treated as steel bars for sales tax purposes because the limited processing did not alter their commercial identity. The Bombay High Court noted that section 2(26)(iii) covers goods sold in the same form or, for Schedule B goods, without processing that takes them outside the relevant description. It also held that entry 3(c) of Part I of Schedule B covers steel bars and rods without requiring sale in the exact form produced by the rolling mill. The goods therefore remained within Schedule B and qualified for resale treatment. en-us Wed, 07 Feb 1968 00:00:00 +0530 Fri, 26 Apr 2013 13:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148379 Fabricated mild steel round and flat bars that were bent or drilled were still treated as steel bars for sales tax purposes because the limited processing did not alter their commercial identity. The Bombay High Court noted that section 2(26)(iii) covers goods sold in the same form or, for Schedule B goods, without processing that takes them outside the relevant description. It also held that entry 3(c) of Part I of Schedule B covers steel bars and rods without requiring sale in the exact form produced by the rolling mill. The goods therefore remained within Schedule B and qualified for resale treatment. Case-Laws VAT and Sales Tax Wed, 07 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148379