https://www.taxtmi.com/caselaws?id=151050 Plain and corrugated iron sheets manufactured, galvanised and corrugated by the same mill retained their essential character as iron and steel for classification under section 3-AA of the U.P. Sales Tax Act. Galvanisation and corrugation were treated as processing steps that improved utility and stiffness but did not change the goods into a different commercial product. The turnover of such sheets was therefore assessable under the iron and steel entry and not as hardware. en-us Fri, 20 Sep 1974 00:00:00 +0530 Mon, 27 May 2013 18:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151050 Plain and corrugated iron sheets manufactured, galvanised and corrugated by the same mill retained their essential character as iron and steel for classification under section 3-AA of the U.P. Sales Tax Act. Galvanisation and corrugation were treated as processing steps that improved utility and stiffness but did not change the goods into a different commercial product. The turnover of such sheets was therefore assessable under the iron and steel entry and not as hardware. Case-Laws VAT and Sales Tax Fri, 20 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151050