https://www.taxtmi.com/caselaws?id=336784 The court held that Rigid Frame Columns (RFCs) are classifiable under Schedule Entry C-55(v) of the Maharashtra Value Added Tax Act and section 14(iv)(v) of the Central Sales Tax Act as "steel structurals." The court rejected the application of the principle of ejusdem generis in limiting the scope of "steel structurals" to rolled sections. It emphasized that technological advancements in manufacturing should be considered in tax classification. The court ruled in favor of the Appellant, setting aside the previous order and leaving parties to bear their own costs. en-us Fri, 23 Dec 2016 00:00:00 +0530 Mon, 19 Mar 2018 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336784 The court held that Rigid Frame Columns (RFCs) are classifiable under Schedule Entry C-55(v) of the Maharashtra Value Added Tax Act and section 14(iv)(v) of the Central Sales Tax Act as "steel structurals." The court rejected the application of the principle of ejusdem generis in limiting the scope of "steel structurals" to rolled sections. It emphasized that technological advancements in manufacturing should be considered in tax classification. The court ruled in favor of the Appellant, setting aside the previous order and leaving parties to bear their own costs. Case-Laws VAT and Sales Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336784