https://www.taxtmi.com/caselaws?id=379393 Pre-painted galvanized steel metal sheets remain within the declared goods entry in Section 14(vi) of the Central Sales Tax Act unless processing changes their commercial identity into a different commodity. The key principle applied is that painting or other finishing does not, by itself, remove goods from the statutory description when they retain their original character. The clarification treating the sheets as taxable at 14.5% under the Karnataka Value Added Tax Act was therefore set aside, and the matter was remitted to the Commissioner for reconsideration in accordance with law. en-us Thu, 11 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 14:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379393 Pre-painted galvanized steel metal sheets remain within the declared goods entry in Section 14(vi) of the Central Sales Tax Act unless processing changes their commercial identity into a different commodity. The key principle applied is that painting or other finishing does not, by itself, remove goods from the statutory description when they retain their original character. The clarification treating the sheets as taxable at 14.5% under the Karnataka Value Added Tax Act was therefore set aside, and the matter was remitted to the Commissioner for reconsideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379393