https://www.taxtmi.com/caselaws?id=155273 Classification of a "beater" as forged iron and steel depended on its manufacturing process. The available material, including the survey report and certificates, showed that the product and its hole were formed by heating and forging metal with dies rather than drilling, turning or grinding. The Tribunal's finding that the beater was manufactured by forging was therefore a factual finding supported by evidence. In revision under the U.P. Sales Tax Act, interference was unavailable absent an error of law. The beater consequently fell within the relevant iron and steel entry under the Central Sales Tax Act, and the accepted tax exemption classification remained undisturbed. en-us Wed, 30 Mar 1988 00:00:00 +0530 Mon, 02 Sep 2013 18:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155273 Classification of a "beater" as forged iron and steel depended on its manufacturing process. The available material, including the survey report and certificates, showed that the product and its hole were formed by heating and forging metal with dies rather than drilling, turning or grinding. The Tribunal's finding that the beater was manufactured by forging was therefore a factual finding supported by evidence. In revision under the U.P. Sales Tax Act, interference was unavailable absent an error of law. The beater consequently fell within the relevant iron and steel entry under the Central Sales Tax Act, and the accepted tax exemption classification remained undisturbed. Case-Laws VAT and Sales Tax Wed, 30 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155273