https://www.taxtmi.com/caselaws?id=154328 Tin scrap was treated as falling within the specific entry in Notification No. ST-II-6628/X-1012-1972 covering copper, tin, zinc, nickel and related alloys or scraps, so the notified rate of tax applied. Sections 14 and 15 of the Central Sales Tax Act were described as identifying declared goods and setting only a statutory ceiling, not prescribing the applicable rate. On that basis, the lower rate of 1% under the notification governed, and the view that the commodity was taxable merely as declared goods under section 14 was stated to be incorrect. en-us Fri, 27 Jul 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154328 Tin scrap was treated as falling within the specific entry in Notification No. ST-II-6628/X-1012-1972 covering copper, tin, zinc, nickel and related alloys or scraps, so the notified rate of tax applied. Sections 14 and 15 of the Central Sales Tax Act were described as identifying declared goods and setting only a statutory ceiling, not prescribing the applicable rate. On that basis, the lower rate of 1% under the notification governed, and the view that the commodity was taxable merely as declared goods under section 14 was stated to be incorrect. Case-Laws VAT and Sales Tax Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154328