https://www.taxtmi.com/caselaws?id=383935 Brake shoe castings remained classifiable as metal castings under notification entry no. 4 of Schedule-II Part-A of the U.P. VAT Act, 2008 because the relevant entry covered all metal castings, whether raw or processed, and machining did not change the commodity's essential character. The fact that the goods continued to be identified as metal castings was decisive, so they could not be treated as unclassified goods liable to a higher rate. The earlier final classification of the same goods in the assessee's favour also supported the same result under the rule of consistency, so the question of law was answered in favour of the assessee. en-us Thu, 01 Aug 2019 00:00:00 +0530 Sat, 03 Aug 2019 07:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383935 Brake shoe castings remained classifiable as metal castings under notification entry no. 4 of Schedule-II Part-A of the U.P. VAT Act, 2008 because the relevant entry covered all metal castings, whether raw or processed, and machining did not change the commodity's essential character. The fact that the goods continued to be identified as metal castings was decisive, so they could not be treated as unclassified goods liable to a higher rate. The earlier final classification of the same goods in the assessee's favour also supported the same result under the rule of consistency, so the question of law was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383935