https://www.taxtmi.com/caselaws?id=153837 Iron hoops made from steel strips retained their commercial identity and did not become a new commercial commodity merely because they were rivetted and painted. Applying the test of commercial identity, the Court held that these processes only made the strips fit for use and protected them from rust, without altering their essential character. The goods therefore remained declared goods under section 14(iv)(d)(iv) of the Central Sales Tax Act, 1956 and continued to fall within entry No. 5 of Part I of Schedule II to the State Act. en-us Wed, 23 Mar 1983 00:00:00 +0530 Wed, 31 Jul 2013 17:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153837 Iron hoops made from steel strips retained their commercial identity and did not become a new commercial commodity merely because they were rivetted and painted. Applying the test of commercial identity, the Court held that these processes only made the strips fit for use and protected them from rust, without altering their essential character. The goods therefore remained declared goods under section 14(iv)(d)(iv) of the Central Sales Tax Act, 1956 and continued to fall within entry No. 5 of Part I of Schedule II to the State Act. Case-Laws VAT and Sales Tax Wed, 23 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153837