https://www.taxtmi.com/caselaws?id=189164 Exemption on iron and steel purchases was held to depend on the character of the finished goods manufactured, not on whether the raw materials themselves independently fell within the statutory description. Steel structurals fabricated from angles, channels, flats, bars and similar iron and steel items were treated as goods covered by Section 14(iv)(v) of the Central Sales Tax Act, so the relevant notification applied. The additional tax levy was also found unsustainable because the finished goods had already suffered tax and the single point levy scheme did not permit taxation at another stage. en-us Fri, 31 Mar 2006 00:00:00 +0530 Thu, 29 Dec 2016 18:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189164 Exemption on iron and steel purchases was held to depend on the character of the finished goods manufactured, not on whether the raw materials themselves independently fell within the statutory description. Steel structurals fabricated from angles, channels, flats, bars and similar iron and steel items were treated as goods covered by Section 14(iv)(v) of the Central Sales Tax Act, so the relevant notification applied. The additional tax levy was also found unsustainable because the finished goods had already suffered tax and the single point levy scheme did not permit taxation at another stage. Case-Laws VAT and Sales Tax Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189164