https://www.taxtmi.com/caselaws?id=163587 Steel castings retained their identity as steel castings where no substantial addition, improvement, or major processing after casting was shown to create a commercially different product. The Court found no material proving that the goods had been modified by added metals or other processing sufficient to alter their commercial character. As a result, the goods were not classifiable as "metallic products" under the First Schedule and were to be assessed as steel castings under entry 2(ii)(h) of the Second Schedule, in favour of the assessee. en-us Thu, 24 Aug 2006 00:00:00 +0530 Fri, 04 Apr 2014 18:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163587 Steel castings retained their identity as steel castings where no substantial addition, improvement, or major processing after casting was shown to create a commercially different product. The Court found no material proving that the goods had been modified by added metals or other processing sufficient to alter their commercial character. As a result, the goods were not classifiable as "metallic products" under the First Schedule and were to be assessed as steel castings under entry 2(ii)(h) of the Second Schedule, in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163587