https://www.taxtmi.com/caselaws?id=163515 Proof machining of mild steel forgings, undertaken only to remove forging scales, smooth uneven surfaces and detect flaws, did not alter their commercial identity. The limited finishing process did not convert the forgings into machine components or automobile parts merely because further machining might be done by customers before use. On the facts and the trade description of the goods, the forgings remained forgings for assessment purposes and were assessable under the relevant declared-goods entry at the applicable rate. en-us Mon, 23 Aug 2004 00:00:00 +0530 Thu, 03 Apr 2014 17:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163515 Proof machining of mild steel forgings, undertaken only to remove forging scales, smooth uneven surfaces and detect flaws, did not alter their commercial identity. The limited finishing process did not convert the forgings into machine components or automobile parts merely because further machining might be done by customers before use. On the facts and the trade description of the goods, the forgings remained forgings for assessment purposes and were assessable under the relevant declared-goods entry at the applicable rate. Case-Laws VAT and Sales Tax Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163515