https://www.taxtmi.com/caselaws?id=150307 G.I. pipes were not covered by the notification entry "mill-stores and hardware" dated 5 April 1961 because they lacked the commercial characteristics common to goods ordinarily understood as hardware. The applicable test required an item to share something in common with mill-stores or hardware, and hardware was treated as articles made of base metal such as nuts, bolts, hinges, rivets and latches. Applying that construction, the Court found G.I. pipes did not answer the description of hardware and were therefore assessable as an unclassified item rather than at the hardware rate. en-us Mon, 20 Aug 1973 00:00:00 +0530 Mon, 13 May 2013 10:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150307 G.I. pipes were not covered by the notification entry "mill-stores and hardware" dated 5 April 1961 because they lacked the commercial characteristics common to goods ordinarily understood as hardware. The applicable test required an item to share something in common with mill-stores or hardware, and hardware was treated as articles made of base metal such as nuts, bolts, hinges, rivets and latches. Applying that construction, the Court found G.I. pipes did not answer the description of hardware and were therefore assessable as an unclassified item rather than at the hardware rate. Case-Laws VAT and Sales Tax Mon, 20 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150307