https://www.taxtmi.com/caselaws?id=152740 Section 14(iv) of the Central Sales Tax Act, 1956 was treated as an exhaustive list of "iron and steel" goods because the words "that is to say" confined the class to items specifically named. Steel tubes were not included in that list for the relevant assessment years before 1 April 1973, and their later insertion by the 1972 amendment indicated that they were not covered earlier. On that basis, steel tubes were not entitled to declared-goods treatment at the lower rate and were taxable as mill stores at 6 per cent for those years. en-us Tue, 11 Mar 1980 00:00:00 +0530 Tue, 09 Jul 2013 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152740 Section 14(iv) of the Central Sales Tax Act, 1956 was treated as an exhaustive list of "iron and steel" goods because the words "that is to say" confined the class to items specifically named. Steel tubes were not included in that list for the relevant assessment years before 1 April 1973, and their later insertion by the 1972 amendment indicated that they were not covered earlier. On that basis, steel tubes were not entitled to declared-goods treatment at the lower rate and were taxable as mill stores at 6 per cent for those years. Case-Laws VAT and Sales Tax Tue, 11 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152740