https://www.taxtmi.com/caselaws?id=157712 For sales tax purposes, the expression "cast iron" was construed to include rough castings in their crude or unfinished form, because the entry covers the primary saleable form of the commodity rather than only raw metal. Finished articles made from cast iron, such as pipes, manhole covers, fittings and machinery parts, were treated as commercially distinct commodities once further processing changed their identity and marketability. Tax already suffered on the raw material did not exempt such finished products; separate tax liability arose where a new commercial commodity came into existence. en-us Mon, 14 Jun 1993 00:00:00 +0530 Wed, 09 Oct 2013 18:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157712 For sales tax purposes, the expression "cast iron" was construed to include rough castings in their crude or unfinished form, because the entry covers the primary saleable form of the commodity rather than only raw metal. Finished articles made from cast iron, such as pipes, manhole covers, fittings and machinery parts, were treated as commercially distinct commodities once further processing changed their identity and marketability. Tax already suffered on the raw material did not exempt such finished products; separate tax liability arose where a new commercial commodity came into existence. Case-Laws VAT and Sales Tax Mon, 14 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157712