https://www.taxtmi.com/caselaws?id=155406 The High Court interpreted clause (iv) of section 14 of the Central Sales Tax Act, focusing on whether steel pipes were classified as declared goods before and after an amendment. The Court held that steel pipes were not covered under the unamended section but were included in the amended section. Consequently, the assessee was required to pay tax at a higher rate on the turnover of steel pipes. The Court allowed the revision, overturned the Tribunal's decision, and reinstated the assessing authority's ruling, directing the Tribunal to act accordingly. en-us Fri, 06 Mar 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155406 The High Court interpreted clause (iv) of section 14 of the Central Sales Tax Act, focusing on whether steel pipes were classified as declared goods before and after an amendment. The Court held that steel pipes were not covered under the unamended section but were included in the amended section. Consequently, the assessee was required to pay tax at a higher rate on the turnover of steel pipes. The Court allowed the revision, overturned the Tribunal's decision, and reinstated the assessing authority's ruling, directing the Tribunal to act accordingly. Case-Laws VAT and Sales Tax Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155406