https://www.taxtmi.com/caselaws?id=155721 Conversion of G.I. wire into G.I. barbed wire results in a commercially distinct commodity because twisting the wire and adding sharp edges gives the product a different function and commercial identity. On that principle, the two goods are not the same for the purposes of the declared goods list under section 14 of the Central Sales Tax Act, 1956, and G.I. barbed wire falls outside entry (xv) of clause (iv). Accordingly, section 15 does not apply to the converted product, and the issue was answered against the assessee and in favour of the Revenue. en-us Thu, 06 Apr 1989 00:00:00 +0530 Fri, 06 Sep 2013 18:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155721 Conversion of G.I. wire into G.I. barbed wire results in a commercially distinct commodity because twisting the wire and adding sharp edges gives the product a different function and commercial identity. On that principle, the two goods are not the same for the purposes of the declared goods list under section 14 of the Central Sales Tax Act, 1956, and G.I. barbed wire falls outside entry (xv) of clause (iv). Accordingly, section 15 does not apply to the converted product, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 06 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155721