https://www.taxtmi.com/caselaws?id=158178 Galvanisation was treated as a surface process that made steel tubes weather-proof and did not create a new commercial commodity. On that reasoning, galvanised steel tubes remained steel tubes and were not taxable as a distinct commodity under the Kerala General Sales Tax Act, 1963. The assessment was also viewed as inconsistent with the controlling Supreme Court principle on the character of galvanised tubes, and the assessment orders were set aside with a direction for fresh assessment in accordance with law. en-us Wed, 30 Mar 1994 00:00:00 +0530 Thu, 17 Oct 2013 18:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158178 Galvanisation was treated as a surface process that made steel tubes weather-proof and did not create a new commercial commodity. On that reasoning, galvanised steel tubes remained steel tubes and were not taxable as a distinct commodity under the Kerala General Sales Tax Act, 1963. The assessment was also viewed as inconsistent with the controlling Supreme Court principle on the character of galvanised tubes, and the assessment orders were set aside with a direction for fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Wed, 30 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158178