https://www.taxtmi.com/caselaws?id=156852 Turnout sleepers manufactured from iron and steel were treated as commercially distinct goods after processing, so they did not retain the character of declared goods under the Central Sales Tax Act and their sale was taxable. Disposal of old and discarded furniture and fixtures formed part of the dealer's business as incidental or ancillary transactions, making those sales exigible to tax under the Bengal Finance (Sales Tax) Act. Section 6C was upheld as within legislative competence, and purchase tax on purchases made for execution of works contracts was sustained under the State's power under Entry 54 of List II. en-us Fri, 18 May 1990 00:00:00 +0530 Wed, 25 Sep 2013 15:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156852 Turnout sleepers manufactured from iron and steel were treated as commercially distinct goods after processing, so they did not retain the character of declared goods under the Central Sales Tax Act and their sale was taxable. Disposal of old and discarded furniture and fixtures formed part of the dealer's business as incidental or ancillary transactions, making those sales exigible to tax under the Bengal Finance (Sales Tax) Act. Section 6C was upheld as within legislative competence, and purchase tax on purchases made for execution of works contracts was sustained under the State's power under Entry 54 of List II. Case-Laws VAT and Sales Tax Fri, 18 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156852