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    <title>1978 (10) TMI 143 - ALLAHABAD HIGH COURT</title>
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    <description>Brass bars and rods were held not to fall within the term &quot;brasswares&quot; for sales tax notification purposes because a commodity can be treated as a ware only when it is a finished product. As the goods were found to be unfinished and used as raw material, they were outside the scope of the taxable description under the notifications. The question was answered in favour of the assessee and against the department.</description>
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      <link>https://www.taxtmi.com/caselaws?id=152569</link>
      <description>Brass bars and rods were held not to fall within the term &quot;brasswares&quot; for sales tax notification purposes because a commodity can be treated as a ware only when it is a finished product. As the goods were found to be unfinished and used as raw material, they were outside the scope of the taxable description under the notifications. The question was answered in favour of the assessee and against the department.</description>
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      <pubDate>Fri, 20 Oct 1978 00:00:00 +0530</pubDate>
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