https://www.taxtmi.com/caselaws?id=156488 Galvanised iron pipes and tubes were treated as a declared commodity, not as an unclassified item under the U.P. Sales Tax Act, because they fell within the declared commodity entry for steel tubes. Applying the Supreme Court's view on the meaning of that entry, the HC held that reassessment notices, assessment orders and recoveries based on unclassified treatment could not be sustained. Pending proceedings and matters after remand were required to proceed on the footing that galvanised pipes are a declared commodity, and the impugned actions were quashed to that extent. en-us Tue, 04 Jul 1989 00:00:00 +0530 Fri, 20 Sep 2013 16:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156488 Galvanised iron pipes and tubes were treated as a declared commodity, not as an unclassified item under the U.P. Sales Tax Act, because they fell within the declared commodity entry for steel tubes. Applying the Supreme Court's view on the meaning of that entry, the HC held that reassessment notices, assessment orders and recoveries based on unclassified treatment could not be sustained. Pending proceedings and matters after remand were required to proceed on the footing that galvanised pipes are a declared commodity, and the impugned actions were quashed to that extent. Case-Laws VAT and Sales Tax Tue, 04 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156488