https://www.taxtmi.com/caselaws?id=159578 Galvanised plain and corrugated iron sheets remained classifiable within the relevant sales tax entries for iron and steel because galvanisation was only a protective process that made the sheets weather-proof and rust-proof without changing their essential identity, structure, or function. Corrugation likewise did not take the goods outside the description of iron and steel, since shaping iron into sheets and corrugating them did not alter the commodity's core character. The Tribunal was therefore incorrect in excluding these goods from the tariff entries, and classification was held in favour of the assessee and against the department. en-us Mon, 01 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 15:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159578 Galvanised plain and corrugated iron sheets remained classifiable within the relevant sales tax entries for iron and steel because galvanisation was only a protective process that made the sheets weather-proof and rust-proof without changing their essential identity, structure, or function. Corrugation likewise did not take the goods outside the description of iron and steel, since shaping iron into sheets and corrugating them did not alter the commodity's core character. The Tribunal was therefore incorrect in excluding these goods from the tariff entries, and classification was held in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Mon, 01 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159578