https://www.taxtmi.com/caselaws?id=154588 GI pipes were classified by their popular commercial identity rather than technical composition, and galvanisation was treated as a protective coating that did not alter their essential character; they therefore fell within the declared-goods entry as steel tubes. The Government of India letter of 20 November 1973 was only advisory and not binding on Karnataka sales tax authorities. The Commissioner's directions under section 3-A were held lawful and binding while operative, and their later withdrawal did not defeat the assessee's reliance on them. On that basis, the reassessment could not stand and the assessing authority's order was restored. en-us Thu, 09 Jan 1986 00:00:00 +0530 Fri, 23 Aug 2013 18:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154588 GI pipes were classified by their popular commercial identity rather than technical composition, and galvanisation was treated as a protective coating that did not alter their essential character; they therefore fell within the declared-goods entry as steel tubes. The Government of India letter of 20 November 1973 was only advisory and not binding on Karnataka sales tax authorities. The Commissioner's directions under section 3-A were held lawful and binding while operative, and their later withdrawal did not defeat the assessee's reliance on them. On that basis, the reassessment could not stand and the assessing authority's order was restored. Case-Laws VAT and Sales Tax Thu, 09 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154588