https://www.taxtmi.com/caselaws?id=165497 Stainless steel fan hooks made by cutting and bending stainless steel rods into a U-shape for fixing fans to a roof slab were held not to fall within entry 43, sub-entries (21) or (22), of the Kerala Value Added Tax Act Third Schedule, because those entries covered bars, rods, angles, shapes and sections of stainless steel obtained in the manufacturing process, not articles further worked for a specific use. The product was therefore taxable at 12.5 per cent under section 6(1)(d). The clarification issued under section 94 was not confined to prospective operation, although interest relief was available subject to compliance with the directed conditions. en-us Mon, 04 Jul 2011 00:00:00 +0530 Mon, 15 Sep 2014 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165497 Stainless steel fan hooks made by cutting and bending stainless steel rods into a U-shape for fixing fans to a roof slab were held not to fall within entry 43, sub-entries (21) or (22), of the Kerala Value Added Tax Act Third Schedule, because those entries covered bars, rods, angles, shapes and sections of stainless steel obtained in the manufacturing process, not articles further worked for a specific use. The product was therefore taxable at 12.5 per cent under section 6(1)(d). The clarification issued under section 94 was not confined to prospective operation, although interest relief was available subject to compliance with the directed conditions. Case-Laws VAT and Sales Tax Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165497