https://www.taxtmi.com/caselaws?id=165068 Elastic rail clips were treated as forgings and therefore as declared goods under section 14 of the Central Sales Tax Act, 1956, following the classification approach accepted in earlier authority. On that basis, the reassessment notices issued under section 21(2) of the U.P. Trade Tax Act, 1948 lacked a sustainable foundation because they were premised on the same rejected view that the goods were not declared goods. The reopening of assessment was accordingly held unjustified and quashed, and the assessee succeeded. en-us Thu, 22 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165068 Elastic rail clips were treated as forgings and therefore as declared goods under section 14 of the Central Sales Tax Act, 1956, following the classification approach accepted in earlier authority. On that basis, the reassessment notices issued under section 21(2) of the U.P. Trade Tax Act, 1948 lacked a sustainable foundation because they were premised on the same rejected view that the goods were not declared goods. The reopening of assessment was accordingly held unjustified and quashed, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165068