https://www.taxtmi.com/caselaws?id=150031 A concessional taxing entry for iron rods continued to apply even after the rods were cut into smaller pieces, because their essential identity as rods remained unchanged; the higher rate was therefore unsustainable. By contrast, B.P. sheets cut into pieces no longer satisfied the requirement that iron plates be sold in the same form in which they were directly produced by the rolling mill, so the concessional rate was unavailable and the higher tax rate stood. The commentary states that concessional classification depends on whether the goods still answer the statutory description and, where required, retain the prescribed form after cutting or processing. en-us Mon, 30 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 10:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150031 A concessional taxing entry for iron rods continued to apply even after the rods were cut into smaller pieces, because their essential identity as rods remained unchanged; the higher rate was therefore unsustainable. By contrast, B.P. sheets cut into pieces no longer satisfied the requirement that iron plates be sold in the same form in which they were directly produced by the rolling mill, so the concessional rate was unavailable and the higher tax rate stood. The commentary states that concessional classification depends on whether the goods still answer the statutory description and, where required, retain the prescribed form after cutting or processing. Case-Laws VAT and Sales Tax Mon, 30 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150031