https://www.taxtmi.com/caselaws?id=167675 Under the Central Sales Tax Act, iron and steel items listed in section 14 are treated as distinct commodities, and classification turns on common market parlance and retained commercial identity. Applying that test, stranded rods were held not to be wire rods merely because they are manufactured from wire rods. The entry for wire rods cannot be expanded to cover a specialised product not specifically enumerated, particularly where declared-goods provisions are to be strictly construed. The concessional rate of tax was therefore not available to stranded rods. en-us Mon, 25 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167675 Under the Central Sales Tax Act, iron and steel items listed in section 14 are treated as distinct commodities, and classification turns on common market parlance and retained commercial identity. Applying that test, stranded rods were held not to be wire rods merely because they are manufactured from wire rods. The entry for wire rods cannot be expanded to cover a specialised product not specifically enumerated, particularly where declared-goods provisions are to be strictly construed. The concessional rate of tax was therefore not available to stranded rods. Case-Laws VAT and Sales Tax Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167675