https://www.taxtmi.com/caselaws?id=156238 C purlins manufactured from iron skelp and H.R. coils were treated as distinct commodities from the declared goods purchased, because the Third Schedule entry on "iron and steel" treated its sub-items as separate items for levy purposes. The Andhra Pradesh General Sales Tax Act did not contain any special exemption protecting sales of goods manufactured from those sub-items, and the dealer's reliance on other State decisions was distinguished on the basis of different statutory provisions. The manufactured goods were therefore liable to separate sales tax, and the argument that the statutory scheme barred such levy was rejected. en-us Thu, 14 Mar 1991 00:00:00 +0530 Mon, 16 Sep 2013 17:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156238 C purlins manufactured from iron skelp and H.R. coils were treated as distinct commodities from the declared goods purchased, because the Third Schedule entry on "iron and steel" treated its sub-items as separate items for levy purposes. The Andhra Pradesh General Sales Tax Act did not contain any special exemption protecting sales of goods manufactured from those sub-items, and the dealer's reliance on other State decisions was distinguished on the basis of different statutory provisions. The manufactured goods were therefore liable to separate sales tax, and the argument that the statutory scheme barred such levy was rejected. Case-Laws VAT and Sales Tax Thu, 14 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156238