https://www.taxtmi.com/caselaws?id=203293 The dominant issue was whether stainless steel wire qualifies as a "declared commodity" under s.14(iv) of the Central Sales Tax Act by falling within entry (ix) ("tools, alloy and special steels") or otherwise within "iron and steel." Applying the plain-meaning rule, the SC held that the phrase "any of the aforesaid categories" in entry (ix) refers only to entries (i)-(viii) and cannot extend to entry (xv) ("wire rods and wires"); each entry in s.14(iv) is independent, consistent with Pyare Lal Mehrotra. Accordingly, stainless steel wire is not covered by entry (ix) and does not fall within "iron and steel" in s.14(iv), so s.15 restrictions are inapplicable; the appeals were dismissed. en-us Tue, 26 Apr 2011 00:00:00 +0530 Mon, 22 Dec 2025 14:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203293 The dominant issue was whether stainless steel wire qualifies as a "declared commodity" under s.14(iv) of the Central Sales Tax Act by falling within entry (ix) ("tools, alloy and special steels") or otherwise within "iron and steel." Applying the plain-meaning rule, the SC held that the phrase "any of the aforesaid categories" in entry (ix) refers only to entries (i)-(viii) and cannot extend to entry (xv) ("wire rods and wires"); each entry in s.14(iv) is independent, consistent with Pyare Lal Mehrotra. Accordingly, stainless steel wire is not covered by entry (ix) and does not fall within "iron and steel" in s.14(iv), so s.15 restrictions are inapplicable; the appeals were dismissed. Case-Laws VAT / Sales Tax Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203293