https://www.taxtmi.com/caselaws?id=154322 Bailing hoops sold from rolled metal products were treated as declared goods because the decisive question was whether they retained the identity of the original iron plates or became a new commercial commodity through processing. Applying the Full Bench view that joining and painting do not cause a substantial change in identity, the goods were regarded as remaining in the same form for sales tax purposes. On that basis, bailing hoops fell within the declared goods entry under the Madhya Pradesh General Sales Tax Act, 1958, and the reference was answered in favour of the assessee. en-us Wed, 23 Jan 1985 00:00:00 +0530 Sat, 17 Aug 2013 13:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154322 Bailing hoops sold from rolled metal products were treated as declared goods because the decisive question was whether they retained the identity of the original iron plates or became a new commercial commodity through processing. Applying the Full Bench view that joining and painting do not cause a substantial change in identity, the goods were regarded as remaining in the same form for sales tax purposes. On that basis, bailing hoops fell within the declared goods entry under the Madhya Pradesh General Sales Tax Act, 1958, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154322