https://www.taxtmi.com/caselaws?id=158730 Machinery parts made from cast iron were treated as distinct commercial goods and not as cast iron castings under entry 2(i) of the Andhra Pradesh General Sales Tax Act, 1957. The governing test is commercial parlance: crude or basic cast iron castings may fall within the entry, but once they are machined, polished, refined, or otherwise processed into identifiable finished products, they lose the character of declared goods. On that principle, goods described and sold as machinery parts were outside the entry and did not qualify for declared goods treatment. en-us Mon, 01 Jul 1996 00:00:00 +0530 Wed, 06 Nov 2013 13:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158730 Machinery parts made from cast iron were treated as distinct commercial goods and not as cast iron castings under entry 2(i) of the Andhra Pradesh General Sales Tax Act, 1957. The governing test is commercial parlance: crude or basic cast iron castings may fall within the entry, but once they are machined, polished, refined, or otherwise processed into identifiable finished products, they lose the character of declared goods. On that principle, goods described and sold as machinery parts were outside the entry and did not qualify for declared goods treatment. Case-Laws VAT and Sales Tax Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158730