https://www.taxtmi.com/caselaws?id=338768 Piston rings made of iron and steel were treated as falling within the declared goods entry for "discs, rings, forgings and steel castings" under Section 14(iv)(viii) of the Central Sales Tax Act, 1956. The Court applied a practical and commercial construction, holding that an item integral to the enumerated class should not be narrowly pushed into the residuary category. It also relied on the assessee's earlier treatment of the product and on common-parlance reasoning approved in Dewan Enterprises. The result was that the goods were not taxable as a residuary item under the Karnataka Value Added Tax Act, 2003. en-us Wed, 25 Jan 2017 00:00:00 +0530 Thu, 22 Mar 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338768 Piston rings made of iron and steel were treated as falling within the declared goods entry for "discs, rings, forgings and steel castings" under Section 14(iv)(viii) of the Central Sales Tax Act, 1956. The Court applied a practical and commercial construction, holding that an item integral to the enumerated class should not be narrowly pushed into the residuary category. It also relied on the assessee's earlier treatment of the product and on common-parlance reasoning approved in Dewan Enterprises. The result was that the goods were not taxable as a residuary item under the Karnataka Value Added Tax Act, 2003. Case-Laws VAT and Sales Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338768