https://www.taxtmi.com/caselaws?id=154573 Galvanised iron pipes are not treated as "declared goods" under section 14(iv)(xi) of the Central Sales Tax Act because the statutory entry for steel tubes is exhaustive and applies only where the commodity retains the same commercial identity. Although made of steel, G.I. pipes acquire a distinct commercial character through galvanisation and are separately recognised in the Kerala sales tax schedule. On that basis, the section 15 restriction on State taxation does not apply, and additional tax and surcharge are not barred. en-us Thu, 30 Jan 1986 00:00:00 +0530 Fri, 23 Aug 2013 17:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154573 Galvanised iron pipes are not treated as "declared goods" under section 14(iv)(xi) of the Central Sales Tax Act because the statutory entry for steel tubes is exhaustive and applies only where the commodity retains the same commercial identity. Although made of steel, G.I. pipes acquire a distinct commercial character through galvanisation and are separately recognised in the Kerala sales tax schedule. On that basis, the section 15 restriction on State taxation does not apply, and additional tax and surcharge are not barred. Case-Laws VAT and Sales Tax Thu, 30 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154573