https://www.taxtmi.com/caselaws?id=158136 Cold rolled steel strips manufactured entirely from hot rolled steel strips were treated as the same goods for sales tax purposes because both products fell within the same entry in the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The decisive factual basis was that the hot rolled strips had already suffered tax in the State, and there was no legal basis to classify the processed strips as a different for the Act. On that reasoning, the goods were correctly treated as identical for tax treatment, and the tax revision cases failed. en-us Tue, 30 Jan 1990 00:00:00 +0530 Thu, 17 Oct 2013 13:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158136 Cold rolled steel strips manufactured entirely from hot rolled steel strips were treated as the same goods for sales tax purposes because both products fell within the same entry in the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The decisive factual basis was that the hot rolled strips had already suffered tax in the State, and there was no legal basis to classify the processed strips as a different for the Act. On that reasoning, the goods were correctly treated as identical for tax treatment, and the tax revision cases failed. Case-Laws VAT and Sales Tax Tue, 30 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158136