https://www.taxtmi.com/caselaws?id=150120 The court held that iron baling hoops did not qualify as 'iron and steel' under section 14 of the Central Sales Tax Act. Consequently, the assessee was taxed at 10% rather than the lower rate for declared goods. The court ruled in favor of the Commissioner of Sales Tax, M.P., stating that the Tribunal erred in classifying the items as falling within the 'iron and steel' category. Costs were awarded to the Commissioner. en-us Wed, 10 Nov 1971 00:00:00 +0530 Thu, 09 May 2013 11:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150120 The court held that iron baling hoops did not qualify as 'iron and steel' under section 14 of the Central Sales Tax Act. Consequently, the assessee was taxed at 10% rather than the lower rate for declared goods. The court ruled in favor of the Commissioner of Sales Tax, M.P., stating that the Tribunal erred in classifying the items as falling within the 'iron and steel' category. Costs were awarded to the Commissioner. Case-Laws VAT and Sales Tax Wed, 10 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150120