https://www.taxtmi.com/caselaws?id=157990 Wires manufactured from tax-paid wire rods falling within the same sub-clause of section 14(iv) of the Central Sales Tax Act are treated as the same commodity for deduction under section 5(2)(a)(va) of the Bengal Finance (Sales Tax) Act, because the declared-goods scheme gives special treatment where input and output remain within the same statutory item. By contrast, wires made from steel rods, rather than wire rods, are treated as a different commercial commodity and remain taxable, subject to the restriction in section 15(a) of the Central Sales Tax Act. The assessment was therefore required to distinguish between the two sources of manufacture. en-us Wed, 12 Jan 1994 00:00:00 +0530 Mon, 14 Oct 2013 17:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157990 Wires manufactured from tax-paid wire rods falling within the same sub-clause of section 14(iv) of the Central Sales Tax Act are treated as the same commodity for deduction under section 5(2)(a)(va) of the Bengal Finance (Sales Tax) Act, because the declared-goods scheme gives special treatment where input and output remain within the same statutory item. By contrast, wires made from steel rods, rather than wire rods, are treated as a different commercial commodity and remain taxable, subject to the restriction in section 15(a) of the Central Sales Tax Act. The assessment was therefore required to distinguish between the two sources of manufacture. Case-Laws VAT and Sales Tax Wed, 12 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157990