https://www.taxtmi.com/caselaws?id=160850 Tax classification of mild steel flanges depended on whether they were merely flanges or fittings for steel tubes falling within the iron and steel entry in the Fourth Schedule. The Court held that a flange is not invariably a tube fitting and that its tax treatment turns on intended use and function. Because the available material did not permit conclusive classification, the issue required factual examination by the assessing authority and could not be treated as a mistake apparent from the record for rectification. The notices proposing taxation under entry 6 of Part P of the Second Schedule were quashed to that extent. en-us Tue, 26 Jun 2001 00:00:00 +0530 Wed, 25 Dec 2013 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160850 Tax classification of mild steel flanges depended on whether they were merely flanges or fittings for steel tubes falling within the iron and steel entry in the Fourth Schedule. The Court held that a flange is not invariably a tube fitting and that its tax treatment turns on intended use and function. Because the available material did not permit conclusive classification, the issue required factual examination by the assessing authority and could not be treated as a mistake apparent from the record for rectification. The notices proposing taxation under entry 6 of Part P of the Second Schedule were quashed to that extent. Case-Laws VAT and Sales Tax Tue, 26 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160850