https://www.taxtmi.com/caselaws?id=164809 Galvanised iron pipe fittings used for water supply and sanitary purposes were held to fall outside the schedule entry for steel tubes and tube fittings because zinc coating gave them a distinct commercial identity and value-added character; they were instead classifiable under the separate entry for water supply and sanitary equipment and fittings. On a fresh assessment pursuant to an open remand, the assessing authority could also revise the rate of tax on the turnover, because the remand was unrestricted and permitted determination of the correct rate applicable to each commodity. The reassessment at the revised rate was therefore sustained. en-us Thu, 05 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164809 Galvanised iron pipe fittings used for water supply and sanitary purposes were held to fall outside the schedule entry for steel tubes and tube fittings because zinc coating gave them a distinct commercial identity and value-added character; they were instead classifiable under the separate entry for water supply and sanitary equipment and fittings. On a fresh assessment pursuant to an open remand, the assessing authority could also revise the rate of tax on the turnover, because the remand was unrestricted and permitted determination of the correct rate applicable to each commodity. The reassessment at the revised rate was therefore sustained. Case-Laws VAT and Sales Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164809