https://www.taxtmi.com/caselaws?id=150304 The court did not provide a definitive answer on whether iron bailing hoops should be classified as 'iron and steel' under section 14(iv) of the Central Sales Tax Act. Due to insufficient evidence on the manufacturing process of the hoops, the court emphasized the need for factual evidence to make a conclusive determination. The judgment returned the reference unanswered, with no costs imposed and a nominal counsel fee assessed. en-us Tue, 17 Apr 1973 00:00:00 +0530 Mon, 13 May 2013 10:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150304 The court did not provide a definitive answer on whether iron bailing hoops should be classified as 'iron and steel' under section 14(iv) of the Central Sales Tax Act. Due to insufficient evidence on the manufacturing process of the hoops, the court emphasized the need for factual evidence to make a conclusive determination. The judgment returned the reference unanswered, with no costs imposed and a nominal counsel fee assessed. Case-Laws VAT and Sales Tax Tue, 17 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150304