https://www.taxtmi.com/caselaws?id=268685 Wire rods and wires in a taxing entry were held to include goods with a superficial coating, because the word "coated" was given its ordinary breadth and was not confined to copper or non-ferrous metal coating. The welding electrodes retained their essential character as drawn iron wire or wire rod despite the lime, sand and binding glue coating, so they fell within sub-entry (xv) of entry 6 of Schedule B of the Bombay Sales Tax Act, 1959. Where two interpretations were possible, the construction favourable to the assessee was applied, and the appeal was allowed. en-us Sat, 20 Dec 2014 00:00:00 +0530 Mon, 30 Nov 2015 23:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268685 Wire rods and wires in a taxing entry were held to include goods with a superficial coating, because the word "coated" was given its ordinary breadth and was not confined to copper or non-ferrous metal coating. The welding electrodes retained their essential character as drawn iron wire or wire rod despite the lime, sand and binding glue coating, so they fell within sub-entry (xv) of entry 6 of Schedule B of the Bombay Sales Tax Act, 1959. Where two interpretations were possible, the construction favourable to the assessee was applied, and the appeal was allowed. Case-Laws VAT and Sales Tax Sat, 20 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268685