https://www.taxtmi.com/caselaws?id=158291 Cold rolled strips purchased and hardened and tempered cold rolled strips sold after processing were treated as the same declared commodity under section 14(iv)(vi) of the Central Sales Tax Act, 1956, because both remained strips and no new material was introduced. Although the processing altered their commercial utility for different industrial uses, it did not create a new commodity. Section 15 of the 1956 Act was applied to restrict further State taxation on declared goods where tax had already been levied at an earlier stage within the State, so additional tax under the Bengal Finance (Sales Tax) Act, 1941 was not leviable where tax had already been paid on the strips. en-us Wed, 03 May 1995 00:00:00 +0530 Sat, 19 Oct 2013 16:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158291 Cold rolled strips purchased and hardened and tempered cold rolled strips sold after processing were treated as the same declared commodity under section 14(iv)(vi) of the Central Sales Tax Act, 1956, because both remained strips and no new material was introduced. Although the processing altered their commercial utility for different industrial uses, it did not create a new commodity. Section 15 of the 1956 Act was applied to restrict further State taxation on declared goods where tax had already been levied at an earlier stage within the State, so additional tax under the Bengal Finance (Sales Tax) Act, 1941 was not leviable where tax had already been paid on the strips. Case-Laws VAT and Sales Tax Wed, 03 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158291