https://www.taxtmi.com/caselaws?id=331252 Declared goods retain their character in a works contract unless their commercial identity is lost, so iron and steel reinforcements used in cement concrete works remain subject to the Section 15 restrictions under the Central Sales Tax Act, 1956; mere cutting, bending, tying or joining does not amount to manufacture of a new commodity, and the goods were taxable only at the declared-goods rate. By contrast, fabricated doors, window frames and grills made from iron and steel were not used in the same form in execution of the works contract, so the turnover deduction or exemption was unavailable and the assessee's claim failed. en-us Thu, 11 Aug 2016 00:00:00 +0530 Sat, 11 Feb 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331252 Declared goods retain their character in a works contract unless their commercial identity is lost, so iron and steel reinforcements used in cement concrete works remain subject to the Section 15 restrictions under the Central Sales Tax Act, 1956; mere cutting, bending, tying or joining does not amount to manufacture of a new commodity, and the goods were taxable only at the declared-goods rate. By contrast, fabricated doors, window frames and grills made from iron and steel were not used in the same form in execution of the works contract, so the turnover deduction or exemption was unavailable and the assessee's claim failed. Case-Laws VAT and Sales Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331252