https://www.taxtmi.com/caselaws?id=148624 Corrugated iron sheets retained the essential character of iron and steel despite corrugation, which merely altered shape to improve rigidity for roofing and walling. The controlling test was whether processing or change in form transformed the goods into a different commercial article; as it did not, the sheets remained within the specific taxing entry and were not relegated to the residuary entry. Where two views on a taxing entry are reasonably possible, the construction favouring the assessee may be adopted. The goods were therefore treated as covered by the iron and steel entry. en-us Mon, 08 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 12:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148624 Corrugated iron sheets retained the essential character of iron and steel despite corrugation, which merely altered shape to improve rigidity for roofing and walling. The controlling test was whether processing or change in form transformed the goods into a different commercial article; as it did not, the sheets remained within the specific taxing entry and were not relegated to the residuary entry. Where two views on a taxing entry are reasonably possible, the construction favouring the assessee may be adopted. The goods were therefore treated as covered by the iron and steel entry. Case-Laws VAT and Sales Tax Mon, 08 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148624