https://www.taxtmi.com/caselaws?id=153412 The court determined that stainless steel wires fell under "articles made of stainless steel" under item 109 of the First Schedule, dismissing the appeal. Regarding sales classification under the Central Sales Tax Act, sales were initially considered in the course of export but later deemed inter-State sales. The court emphasized the finality of the appellate order and directed the Commercial Tax Officer to implement the directions from the appellate order dated 23rd March, 1974, allowing the tax revision case. en-us Wed, 29 Dec 1982 00:00:00 +0530 Tue, 23 Jul 2013 14:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153412 The court determined that stainless steel wires fell under "articles made of stainless steel" under item 109 of the First Schedule, dismissing the appeal. Regarding sales classification under the Central Sales Tax Act, sales were initially considered in the course of export but later deemed inter-State sales. The court emphasized the finality of the appellate order and directed the Commercial Tax Officer to implement the directions from the appellate order dated 23rd March, 1974, allowing the tax revision case. Case-Laws VAT and Sales Tax Wed, 29 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153412