https://www.taxtmi.com/caselaws?id=247330 High mast iron poles and accessories manufactured from hot rolled sheets by cutting, bending, welding, straightening and galvanization remained commercially identifiable as iron and steel products. The Court applied the settled rule that pipes and tubes do not lose their character merely because they are used to make poles, and that a residuary VAT entry can be used only when no specific entry covers the goods on a liberal construction. The goods were therefore classified under the specific entry for iron and steel, including steel tubes and related fittings, and not under the residuary entry, with tax liability determined accordingly in favour of the assessee. en-us Tue, 19 Nov 2013 00:00:00 +0530 Thu, 08 May 2014 10:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247330 High mast iron poles and accessories manufactured from hot rolled sheets by cutting, bending, welding, straightening and galvanization remained commercially identifiable as iron and steel products. The Court applied the settled rule that pipes and tubes do not lose their character merely because they are used to make poles, and that a residuary VAT entry can be used only when no specific entry covers the goods on a liberal construction. The goods were therefore classified under the specific entry for iron and steel, including steel tubes and related fittings, and not under the residuary entry, with tax liability determined accordingly in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247330