https://www.taxtmi.com/caselaws?id=162858 Steel rings sold in circular form were held to fall within entry 4(viii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, which reproduces the declared goods category in section 14 of the Central Sales Tax Act. Their essential character was not altered by the fact that the ends were not joined, or by polishing and grinding, and the buyer's use as piston rings or oil-engine rings was irrelevant. Classification had to be made on the basis of the goods as sold, not on ultimate end use. The higher rate applicable to automobile components was therefore inapplicable. en-us Thu, 22 Dec 2005 00:00:00 +0530 Tue, 18 Mar 2014 10:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162858 Steel rings sold in circular form were held to fall within entry 4(viii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, which reproduces the declared goods category in section 14 of the Central Sales Tax Act. Their essential character was not altered by the fact that the ends were not joined, or by polishing and grinding, and the buyer's use as piston rings or oil-engine rings was irrelevant. Classification had to be made on the basis of the goods as sold, not on ultimate end use. The higher rate applicable to automobile components was therefore inapplicable. Case-Laws VAT and Sales Tax Thu, 22 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162858