https://www.taxtmi.com/caselaws?id=160138 Galvanised iron pipes were treated as steel tubes and, as declared goods, could not be taxed by the State above the ceiling under the Central Sales Tax Act, although a limited enquiry was still required on whether first sales had occurred; the matter was therefore remanded on that point. Cast iron pipe fittings, however, were held commercially distinct from cast iron and were classified as water supply and sanitary fittings under the general schedule. The statutory clarification relied on by the assessee did not extend to finished fittings or alter their classification. The tax revision thus succeeded only in relation to G.I. pipes and failed on cast iron pipe fittings. en-us Fri, 09 Jun 2000 00:00:00 +0530 Tue, 10 Dec 2013 16:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160138 Galvanised iron pipes were treated as steel tubes and, as declared goods, could not be taxed by the State above the ceiling under the Central Sales Tax Act, although a limited enquiry was still required on whether first sales had occurred; the matter was therefore remanded on that point. Cast iron pipe fittings, however, were held commercially distinct from cast iron and were classified as water supply and sanitary fittings under the general schedule. The statutory clarification relied on by the assessee did not extend to finished fittings or alter their classification. The tax revision thus succeeded only in relation to G.I. pipes and failed on cast iron pipe fittings. Case-Laws VAT and Sales Tax Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160138