https://www.taxtmi.com/caselaws?id=149803 Rolled iron and steel flats, sheets, bars and similar products made from scrap retained their character as iron and steel within the declared goods entry in section 14 of the Central Sales Tax Act, because processing into a different form did not alter the essential identity of the commodity. Section 15 therefore continued to restrict State taxation of such declared goods to the prescribed rate and stage. The only factual issue left was whether the scrap had already suffered tax at the purchase stage; that question had to be examined by the assessing authority. en-us Fri, 10 Apr 1970 00:00:00 +0530 Fri, 03 May 2013 17:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149803 Rolled iron and steel flats, sheets, bars and similar products made from scrap retained their character as iron and steel within the declared goods entry in section 14 of the Central Sales Tax Act, because processing into a different form did not alter the essential identity of the commodity. Section 15 therefore continued to restrict State taxation of such declared goods to the prescribed rate and stage. The only factual issue left was whether the scrap had already suffered tax at the purchase stage; that question had to be examined by the assessing authority. Case-Laws VAT and Sales Tax Fri, 10 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149803