https://www.taxtmi.com/caselaws?id=150494 Galvanised iron wire sold in coils was held not to be hardware because hardware ordinarily refers to small fittings such as nuts and bolts, and the commodity was sold in the same condition in which it was purchased. The wire nevertheless retained its essential character as iron and steel, as galvanisation and coiling did not change its nature. On that basis, it fell within section 3-AA of the U.P. Sales Tax Act, and the turnover was treated as not taxable as hardware. en-us Fri, 15 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 15:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150494 Galvanised iron wire sold in coils was held not to be hardware because hardware ordinarily refers to small fittings such as nuts and bolts, and the commodity was sold in the same condition in which it was purchased. The wire nevertheless retained its essential character as iron and steel, as galvanisation and coiling did not change its nature. On that basis, it fell within section 3-AA of the U.P. Sales Tax Act, and the turnover was treated as not taxable as hardware. Case-Laws VAT and Sales Tax Fri, 15 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150494