https://www.taxtmi.com/caselaws?id=159101 Declared-goods relief under the Central Sales Tax Act, 1956 is confined to goods that retain the same statutory identity as the taxed raw material. The text explains that section 14 lists iron and steel items in separate sub-clauses, and section 15(a) applies only where the raw material and finished product fall within the same declared-goods category. On that basis, pipes and tubes manufactured from iron and steel raw materials were treated as distinct commercial commodities and not covered by the relevant declared-goods entry. Hamilton poles were likewise treated as commercially different from strips and sheets. The deduction claims were therefore rejected. en-us Fri, 03 May 1996 00:00:00 +0530 Fri, 15 Nov 2013 16:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159101 Declared-goods relief under the Central Sales Tax Act, 1956 is confined to goods that retain the same statutory identity as the taxed raw material. The text explains that section 14 lists iron and steel items in separate sub-clauses, and section 15(a) applies only where the raw material and finished product fall within the same declared-goods category. On that basis, pipes and tubes manufactured from iron and steel raw materials were treated as distinct commercial commodities and not covered by the relevant declared-goods entry. Hamilton poles were likewise treated as commercially different from strips and sheets. The deduction claims were therefore rejected. Case-Laws VAT and Sales Tax Fri, 03 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159101