https://www.taxtmi.com/caselaws?id=156508 Cast iron castings, including man-hole covers and fan parts, were construed as falling within "cast iron" under section 14(iv)(i) of the Central Sales Tax Act, 1956. The Tribunal applied the declared goods scheme under sections 14 and 15, noting that separate commercial commodities are distinct taxable goods, while goods retaining the same commercial identity should not be taxed again merely because of prior tax incidence. It also treated the 28 February 1977 circular as contemporanea expositio supporting that "cast iron" includes "cast iron castings". On that basis, resale in the same form was protected from further tax, but manufacture of different commercial commodities from such cast iron castings remained taxable. en-us Fri, 18 May 1990 00:00:00 +0530 Fri, 20 Sep 2013 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156508 Cast iron castings, including man-hole covers and fan parts, were construed as falling within "cast iron" under section 14(iv)(i) of the Central Sales Tax Act, 1956. The Tribunal applied the declared goods scheme under sections 14 and 15, noting that separate commercial commodities are distinct taxable goods, while goods retaining the same commercial identity should not be taxed again merely because of prior tax incidence. It also treated the 28 February 1977 circular as contemporanea expositio supporting that "cast iron" includes "cast iron castings". On that basis, resale in the same form was protected from further tax, but manufacture of different commercial commodities from such cast iron castings remained taxable. Case-Laws VAT and Sales Tax Fri, 18 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156508