https://www.taxtmi.com/caselaws?id=156735 In a composite tariff entry using the words "iron and steel, that is to say", the expression was treated as broad enough to include alloy steel and stainless steel unless the statute clearly restricted it. Applying that construction, stainless steel wires and stainless steel tubes were held to fall within item 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act as declared goods, and a narrower reading drawn from a sub-item was rejected. The Court also held that an admission-stage order on stainless steel wire was not binding because only its ratio could operate as precedent, and no reliable ratio emerged from the earlier summary decision. en-us Wed, 29 Apr 1992 00:00:00 +0530 Tue, 24 Sep 2013 14:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156735 In a composite tariff entry using the words "iron and steel, that is to say", the expression was treated as broad enough to include alloy steel and stainless steel unless the statute clearly restricted it. Applying that construction, stainless steel wires and stainless steel tubes were held to fall within item 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act as declared goods, and a narrower reading drawn from a sub-item was rejected. The Court also held that an admission-stage order on stainless steel wire was not binding because only its ratio could operate as precedent, and no reliable ratio emerged from the earlier summary decision. Case-Laws VAT and Sales Tax Wed, 29 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156735