https://www.taxtmi.com/caselaws?id=157863 Declared goods grouped in the same statutory entry are ordinarily treated as one taxable category for sales tax purposes, and processing that does not alter their essential identity does not justify a fresh levy. Applying sections 14 and 15 of the Central Sales Tax Act, the Karnataka HC noted that hot rolled steel strips and cold rolled steel strips differ only in thickness, while their chemical composition and essential properties remain unchanged. Because tax had already been paid on the original hot rolled strips, the attempted reassessment and clarification seeking fresh taxation on the cold rolled strips were unsustainable and were quashed. en-us Wed, 23 Feb 1994 00:00:00 +0530 Fri, 11 Oct 2013 15:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157863 Declared goods grouped in the same statutory entry are ordinarily treated as one taxable category for sales tax purposes, and processing that does not alter their essential identity does not justify a fresh levy. Applying sections 14 and 15 of the Central Sales Tax Act, the Karnataka HC noted that hot rolled steel strips and cold rolled steel strips differ only in thickness, while their chemical composition and essential properties remain unchanged. Because tax had already been paid on the original hot rolled strips, the attempted reassessment and clarification seeking fresh taxation on the cold rolled strips were unsustainable and were quashed. Case-Laws VAT and Sales Tax Wed, 23 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157863