https://www.taxtmi.com/caselaws?id=161887 Elastic rail clips made from steel rods were held not to be forgings or declared goods, because the manufacturing process produced a separate and distinct commercial commodity after cutting, heat treatment, forging, quenching and twisting. The Court applied strict construction to the declared goods regime and rejected reliance on excise classification decisions for sales tax purposes. As a result, the concessional ceiling for declared goods did not apply, and the levy of surcharge, additional surcharge and additional sales tax was sustained. en-us Fri, 08 Jul 2005 00:00:00 +0530 Mon, 10 Feb 2014 15:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161887 Elastic rail clips made from steel rods were held not to be forgings or declared goods, because the manufacturing process produced a separate and distinct commercial commodity after cutting, heat treatment, forging, quenching and twisting. The Court applied strict construction to the declared goods regime and rejected reliance on excise classification decisions for sales tax purposes. As a result, the concessional ceiling for declared goods did not apply, and the levy of surcharge, additional surcharge and additional sales tax was sustained. Case-Laws VAT and Sales Tax Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161887