https://www.taxtmi.com/caselaws?id=158182 Cycle rims are not "wheels" within clause (iv)(xiv) of section 14 of the Central Sales Tax Act, 1956, because the term "wheel" was read in its dictionary, contextual and trade sense as a complete revolving unit, while a rim was treated only as an outer component that cannot function as a wheel on its own. Commercial usage also showed the goods were known as cycle rims, not wheels, and no trade material supported treating them as declared goods. The section 15 restriction therefore does not apply, since it operates only where the commodity first falls within the declared goods list under section 14. en-us Fri, 07 Jan 1994 00:00:00 +0530 Thu, 17 Oct 2013 18:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158182 Cycle rims are not "wheels" within clause (iv)(xiv) of section 14 of the Central Sales Tax Act, 1956, because the term "wheel" was read in its dictionary, contextual and trade sense as a complete revolving unit, while a rim was treated only as an outer component that cannot function as a wheel on its own. Commercial usage also showed the goods were known as cycle rims, not wheels, and no trade material supported treating them as declared goods. The section 15 restriction therefore does not apply, since it operates only where the commodity first falls within the declared goods list under section 14. Case-Laws VAT and Sales Tax Fri, 07 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158182