https://www.taxtmi.com/caselaws?id=154959 Galvanised pipe, pipe fittings and galvanised pipe fittings retained their character as iron and steel for purposes of section 14(iv)(xi) of the Central Sales Tax Act. The Court treated the Government of India circular, which included black and galvanised pipes and tube fittings in that entry, as relevant evidence for classification, and applied the principle that galvanisation does not alter the essential identity of the underlying metal. The reassessment on the footing that the goods were unclassified and taxable as such was therefore not sustainable. en-us Wed, 20 Nov 1985 00:00:00 +0530 Sat, 30 Aug 2014 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154959 Galvanised pipe, pipe fittings and galvanised pipe fittings retained their character as iron and steel for purposes of section 14(iv)(xi) of the Central Sales Tax Act. The Court treated the Government of India circular, which included black and galvanised pipes and tube fittings in that entry, as relevant evidence for classification, and applied the principle that galvanisation does not alter the essential identity of the underlying metal. The reassessment on the footing that the goods were unclassified and taxable as such was therefore not sustainable. Case-Laws VAT and Sales Tax Wed, 20 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154959