https://www.taxtmi.com/caselaws?id=341037 Iron and steel used in civil works contracts, when transferred in the same form, retain the character of declared goods under Section 14 of the Central Sales Tax Act, 1956 and are taxable only at the concessional rate. The governing principle was treated as settled by the Supreme Court, so no further question of law arose for consideration in the revision petition. The Tribunal's view that only limited factual segregation was needed at assessment did not change the legal position. Accordingly, the goods remained liable at 4%, and the Revenue's revision failed on the merits. en-us Tue, 21 Mar 2017 00:00:00 +0530 Sat, 01 Apr 2017 07:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341037 Iron and steel used in civil works contracts, when transferred in the same form, retain the character of declared goods under Section 14 of the Central Sales Tax Act, 1956 and are taxable only at the concessional rate. The governing principle was treated as settled by the Supreme Court, so no further question of law arose for consideration in the revision petition. The Tribunal's view that only limited factual segregation was needed at assessment did not change the legal position. Accordingly, the goods remained liable at 4%, and the Revenue's revision failed on the merits. Case-Laws VAT and Sales Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341037