https://www.taxtmi.com/caselaws?id=164377 Stainless steel wire is not covered by the expression "iron and steel" in section 14(iv) of the Central Sales Tax Act, 1956 because the entry is exhaustive and the phrase "of any of the above categories" confines sub-item (ix) to the specified primary goods and raw materials. Although stainless steel may be regarded as an alloy steel in a limited sense, wire is separately recognised as a distinct commercial commodity, so it cannot be read into the declared goods list by implication. It therefore does not attract the section 15 restriction on State tax, and the State levy challenge fails. en-us Wed, 12 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164377 Stainless steel wire is not covered by the expression "iron and steel" in section 14(iv) of the Central Sales Tax Act, 1956 because the entry is exhaustive and the phrase "of any of the above categories" confines sub-item (ix) to the specified primary goods and raw materials. Although stainless steel may be regarded as an alloy steel in a limited sense, wire is separately recognised as a distinct commercial commodity, so it cannot be read into the declared goods list by implication. It therefore does not attract the section 15 restriction on State tax, and the State levy challenge fails. Case-Laws VAT and Sales Tax Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164377