https://www.taxtmi.com/caselaws?id=402474 Steel tees, angles and channels were treated as declared goods taxable at the concessional rate because classification under the Karnataka Value Added Tax Act depends on the character of the goods at the point of sale, not on their later use by the buyer. The goods were sold in the same form in which they had been purchased, and there was no proof that they were sold as assembled grid systems. The court therefore rejected treatment of the goods as commercially different unscheduled goods liable to the residuary rate, and the Tribunal's relief to the dealer was sustained. en-us Tue, 01 Dec 2020 00:00:00 +0530 Mon, 04 Jan 2021 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402474 Steel tees, angles and channels were treated as declared goods taxable at the concessional rate because classification under the Karnataka Value Added Tax Act depends on the character of the goods at the point of sale, not on their later use by the buyer. The goods were sold in the same form in which they had been purchased, and there was no proof that they were sold as assembled grid systems. The court therefore rejected treatment of the goods as commercially different unscheduled goods liable to the residuary rate, and the Tribunal's relief to the dealer was sustained. Case-Laws VAT and Sales Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402474