https://www.taxtmi.com/caselaws?id=166460 Classification of the assessee's goods turned on whether they were steel structurals or corrugated metal sheets under the Karnataka Sales Tax Act. On examination of the raw materials and finished products, the Court treated the goods as steel structurals, including angles, joists, channels and similar rolled sections, and rejected the contention that they fell within corrugated metal sheets. The authorities below had reached the same classification on the nature of the goods. The goods were therefore held to fall under entry 2(a)(v) of the Fourth Schedule and not under entry 2(a)(vi), and the challenge to the assessment failed. en-us Fri, 10 Jun 2011 00:00:00 +0530 Sun, 28 Sep 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166460 Classification of the assessee's goods turned on whether they were steel structurals or corrugated metal sheets under the Karnataka Sales Tax Act. On examination of the raw materials and finished products, the Court treated the goods as steel structurals, including angles, joists, channels and similar rolled sections, and rejected the contention that they fell within corrugated metal sheets. The authorities below had reached the same classification on the nature of the goods. The goods were therefore held to fall under entry 2(a)(v) of the Fourth Schedule and not under entry 2(a)(vi), and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166460