https://www.taxtmi.com/caselaws?id=150364 Galvanised plain or corrugated sheets and B.P. sheets were treated as forms of "iron and steel" under Entry No. 2 of the Third Schedule to the Andhra Pradesh General Sales Tax Act. The court applied the common parlance test but held that a different trade name or use is not decisive where processing such as galvanisation or corrugation only changes shape or utility without destroying the essential character of the material. B.P. sheets were regarded as mere steel sheets. On that basis, their second sales were not liable to tax. en-us Thu, 15 Jun 1972 00:00:00 +0530 Mon, 13 May 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150364 Galvanised plain or corrugated sheets and B.P. sheets were treated as forms of "iron and steel" under Entry No. 2 of the Third Schedule to the Andhra Pradesh General Sales Tax Act. The court applied the common parlance test but held that a different trade name or use is not decisive where processing such as galvanisation or corrugation only changes shape or utility without destroying the essential character of the material. B.P. sheets were regarded as mere steel sheets. On that basis, their second sales were not liable to tax. Case-Laws VAT and Sales Tax Thu, 15 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150364