https://www.taxtmi.com/caselaws?id=162242 Stay wire was held to fall within the ordinary meaning of "wire" under section 14(iv)(xv) of the Central Sales Tax Act, 1956, because it is commercially and functionally a form of wire, even though it is a specialised variant used for added strength. The entry covering wire rods and wires, including rolled, drawn, galvanised, aluminised, tinned or coated wires, was construed broadly enough to include stay wire. On that construction, stay wire was treated as declared goods taxable at 4 per cent, and the prior administrative view treating it as covered by the entry was regarded as reasonable. en-us Mon, 03 Jan 2005 00:00:00 +0530 Fri, 21 Feb 2014 14:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162242 Stay wire was held to fall within the ordinary meaning of "wire" under section 14(iv)(xv) of the Central Sales Tax Act, 1956, because it is commercially and functionally a form of wire, even though it is a specialised variant used for added strength. The entry covering wire rods and wires, including rolled, drawn, galvanised, aluminised, tinned or coated wires, was construed broadly enough to include stay wire. On that construction, stay wire was treated as declared goods taxable at 4 per cent, and the prior administrative view treating it as covered by the entry was regarded as reasonable. Case-Laws VAT and Sales Tax Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162242