https://www.taxtmi.com/caselaws?id=152989 Perforated iron sheets were analysed under the commercial commodity test to determine whether they continued to fall within "iron and steel" as declared goods under section 14(iv) of the Central Sales Tax Act. The statutory entry covered specified iron and steel products, including plain and corrugated sheets, but did not expressly include perforated sheets. Because perforation altered the goods' identity, use and interchangeability, and the sheet could not be restored to its original form, the process produced a distinct commercial commodity. Perforated iron sheets were therefore treated as an unclassified item rather than declared goods. en-us Mon, 07 Jul 1980 00:00:00 +0530 Mon, 15 Jul 2013 14:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152989 Perforated iron sheets were analysed under the commercial commodity test to determine whether they continued to fall within "iron and steel" as declared goods under section 14(iv) of the Central Sales Tax Act. The statutory entry covered specified iron and steel products, including plain and corrugated sheets, but did not expressly include perforated sheets. Because perforation altered the goods' identity, use and interchangeability, and the sheet could not be restored to its original form, the process produced a distinct commercial commodity. Perforated iron sheets were therefore treated as an unclassified item rather than declared goods. Case-Laws VAT and Sales Tax Mon, 07 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152989