https://www.taxtmi.com/caselaws?id=183681 Stainless steel was treated as outside the declared-goods list in Section 14 of the Central Sales Tax Act as it stood before the 1972 amendment. The provision was read as an exhaustive enumeration of separate iron and steel categories, each retaining its own commercial identity for single-point taxation. The fact that stainless steel is a form of steel was insufficient to bring it within the clause because it was not expressly specified. As a result, the concessional tax treatment for declared goods did not apply, and the higher rate of tax was payable on its turnover. en-us Fri, 04 Jan 1980 00:00:00 +0530 Fri, 17 Jun 2016 19:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183681 Stainless steel was treated as outside the declared-goods list in Section 14 of the Central Sales Tax Act as it stood before the 1972 amendment. The provision was read as an exhaustive enumeration of separate iron and steel categories, each retaining its own commercial identity for single-point taxation. The fact that stainless steel is a form of steel was insufficient to bring it within the clause because it was not expressly specified. As a result, the concessional tax treatment for declared goods did not apply, and the higher rate of tax was payable on its turnover. Case-Laws VAT and Sales Tax Fri, 04 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183681