https://www.taxtmi.com/caselaws?id=267904 Mere processing of hot rolled coil into cold rolled coil did not alter the statutory identity of the goods where the relevant entry covered sheets, hoops, strips and skelp in both hot and cold rolled coil form. The court held that goods do not cease to fall within a specified entry simply because they undergo processing or a change in form, thickness or condition, so long as they continue to answer the same description under the taxing schedule. The clarification denying exemption was therefore unsustainable, the exemption under section 3(2) applied, and entry tax was not leviable on the goods in the stated circumstances. en-us Fri, 08 May 2015 00:00:00 +0530 Mon, 16 Nov 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267904 Mere processing of hot rolled coil into cold rolled coil did not alter the statutory identity of the goods where the relevant entry covered sheets, hoops, strips and skelp in both hot and cold rolled coil form. The court held that goods do not cease to fall within a specified entry simply because they undergo processing or a change in form, thickness or condition, so long as they continue to answer the same description under the taxing schedule. The clarification denying exemption was therefore unsustainable, the exemption under section 3(2) applied, and entry tax was not leviable on the goods in the stated circumstances. Case-Laws VAT and Sales Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267904