https://www.taxtmi.com/caselaws?id=152750 The Court allowed the revision petition, overturning the Sales Tax Appellate Tribunal's decision to tax galvanised plain sheets at a higher turnover rate. Emphasizing the exhaustive interpretation of the relevant entry in the Second Schedule to the Tamil Nadu General Sales Tax Act, the Court determined that galvanised sheets should be classified separately from iron and steel goods due to the transformative nature of the galvanisation process. The judgment highlighted the distinct commercial quality of galvanised sheets post-galvanisation and the importance of accurate classification for tax purposes. en-us Thu, 15 Nov 1979 00:00:00 +0530 Tue, 09 Jul 2013 17:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152750 The Court allowed the revision petition, overturning the Sales Tax Appellate Tribunal's decision to tax galvanised plain sheets at a higher turnover rate. Emphasizing the exhaustive interpretation of the relevant entry in the Second Schedule to the Tamil Nadu General Sales Tax Act, the Court determined that galvanised sheets should be classified separately from iron and steel goods due to the transformative nature of the galvanisation process. The judgment highlighted the distinct commercial quality of galvanised sheets post-galvanisation and the importance of accurate classification for tax purposes. Case-Laws VAT and Sales Tax Thu, 15 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152750