https://www.taxtmi.com/caselaws?id=158135 Processed strips and skelp did not become a new commercial commodity merely because they were cold rolled and reduced in width or thickness. The Third Schedule entry covering sheets, hoops, strips and skelp was treated as referring to the same commercial categories, and the descriptive words did not create separate taxable goods. Applying the charging scheme under Section 6 of the Andhra Pradesh General Sales Tax Act, 1957, read with the Third Schedule, declared goods remained taxable only at the specified point of sale. As the process only reduced size and the resultant product continued to be strip or skelp, the goods retained their original schedule identity and were not liable to fresh tax. The revision cases therefore failed. en-us Wed, 02 Mar 1994 00:00:00 +0530 Thu, 17 Oct 2013 13:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158135 Processed strips and skelp did not become a new commercial commodity merely because they were cold rolled and reduced in width or thickness. The Third Schedule entry covering sheets, hoops, strips and skelp was treated as referring to the same commercial categories, and the descriptive words did not create separate taxable goods. Applying the charging scheme under Section 6 of the Andhra Pradesh General Sales Tax Act, 1957, read with the Third Schedule, declared goods remained taxable only at the specified point of sale. As the process only reduced size and the resultant product continued to be strip or skelp, the goods retained their original schedule identity and were not liable to fresh tax. The revision cases therefore failed. Case-Laws VAT and Sales Tax Wed, 02 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158135