https://www.taxtmi.com/caselaws?id=157603 Spun pipes made of cast iron retained their identity as cast iron goods because they were manufactured by the casting process and were understood in trade as cast iron; they were therefore covered by section 14(iv)(i) of the Central Sales Tax Act and not treated as a new commodity. Steel grinding media in the shape of balls and cylinders, however, were commercially distinct products bought and sold as grinding media, not as steel castings, so they did not fall within section 14(iv)(i) or section 14(iv)(viii). The proceeding was allowed only in part, with relief confined to the spun pipes issue. en-us Fri, 02 Apr 1993 00:00:00 +0530 Tue, 08 Oct 2013 15:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157603 Spun pipes made of cast iron retained their identity as cast iron goods because they were manufactured by the casting process and were understood in trade as cast iron; they were therefore covered by section 14(iv)(i) of the Central Sales Tax Act and not treated as a new commodity. Steel grinding media in the shape of balls and cylinders, however, were commercially distinct products bought and sold as grinding media, not as steel castings, so they did not fall within section 14(iv)(i) or section 14(iv)(viii). The proceeding was allowed only in part, with relief confined to the spun pipes issue. Case-Laws VAT and Sales Tax Fri, 02 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157603