https://www.taxtmi.com/caselaws?id=152783 Galvanised iron sheets were treated as falling within the iron and steel entry in Notification SRO No. 138 dated 28 March 1963 because the expression "that is to say" was read as an inclusive description covering different forms of the commodity. Galvanisation and corrugation were regarded as processing methods that protect or improve the sheet without destroying its essential identity as iron. On that basis, processed sheets remained classifiable as iron and steel rather than as iron goods liable to a higher tax rate, and the applicable rate was 2 per cent for the accounting period. en-us Tue, 27 Feb 1979 00:00:00 +0530 Wed, 10 Jul 2013 18:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152783 Galvanised iron sheets were treated as falling within the iron and steel entry in Notification SRO No. 138 dated 28 March 1963 because the expression "that is to say" was read as an inclusive description covering different forms of the commodity. Galvanisation and corrugation were regarded as processing methods that protect or improve the sheet without destroying its essential identity as iron. On that basis, processed sheets remained classifiable as iron and steel rather than as iron goods liable to a higher tax rate, and the applicable rate was 2 per cent for the accounting period. Case-Laws VAT and Sales Tax Tue, 27 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152783