https://www.taxtmi.com/caselaws?id=162790 Steel springs were treated as a distinct commercial commodity made from twisted steel wire with hooked ends, and were not covered by the Second Schedule entries for steel bars, sheets, hoops, strips or skelp. Because entry 99/68 of the First Schedule applied to iron and steel articles not mentioned elsewhere in the Schedules, the commodity fell within that residuary-style entry rather than by analogy to listed items. The assessment adopted by the authorities was therefore correct, and steel springs were taxable under entry 99/68 of the Kerala General Sales Tax Act, 1963. en-us Wed, 01 Mar 2006 00:00:00 +0530 Fri, 14 Mar 2014 12:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162790 Steel springs were treated as a distinct commercial commodity made from twisted steel wire with hooked ends, and were not covered by the Second Schedule entries for steel bars, sheets, hoops, strips or skelp. Because entry 99/68 of the First Schedule applied to iron and steel articles not mentioned elsewhere in the Schedules, the commodity fell within that residuary-style entry rather than by analogy to listed items. The assessment adopted by the authorities was therefore correct, and steel springs were taxable under entry 99/68 of the Kerala General Sales Tax Act, 1963. Case-Laws VAT and Sales Tax Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162790