https://www.taxtmi.com/caselaws?id=156857 Declared goods under sections 14 and 15 of the Central Sales Tax Act remain protected from repeated State taxation when both the parent material and the processed product fall within the same sub-item. M.S. wire rods and M.S. wires were treated as one declared-goods category under the relevant sub-item, so processing the rods into wires did not remove the statutory protection. As a result, M.S. wires drawn from tax suffered M.S. wire rods could not be taxed again on sale, and notices proposing such levy were unsustainable. en-us Fri, 23 Aug 1991 00:00:00 +0530 Wed, 25 Sep 2013 15:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156857 Declared goods under sections 14 and 15 of the Central Sales Tax Act remain protected from repeated State taxation when both the parent material and the processed product fall within the same sub-item. M.S. wire rods and M.S. wires were treated as one declared-goods category under the relevant sub-item, so processing the rods into wires did not remove the statutory protection. As a result, M.S. wires drawn from tax suffered M.S. wire rods could not be taxed again on sale, and notices proposing such levy were unsustainable. Case-Laws VAT and Sales Tax Fri, 23 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156857