https://www.taxtmi.com/caselaws?id=156420 The court upheld the government's classification of enamel ware made of steel covered with enamel coating as a "metallic product" falling under entry 121 of the First Schedule for taxation purposes. The judgment emphasized the unique characteristics and artistic value added during the enameling process, distinguishing enamel ware from mere iron or steel articles. Drawing on detailed analysis of the manufacturing process and historical references, the court dismissed the writ petition challenging the classification, stating that enamel ware qualifies under entry 121. en-us Mon, 30 Jul 1990 00:00:00 +0530 Thu, 19 Sep 2013 15:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156420 The court upheld the government's classification of enamel ware made of steel covered with enamel coating as a "metallic product" falling under entry 121 of the First Schedule for taxation purposes. The judgment emphasized the unique characteristics and artistic value added during the enameling process, distinguishing enamel ware from mere iron or steel articles. Drawing on detailed analysis of the manufacturing process and historical references, the court dismissed the writ petition challenging the classification, stating that enamel ware qualifies under entry 121. Case-Laws VAT and Sales Tax Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156420