https://www.taxtmi.com/caselaws?id=418815 Bent steel tubes supplied by the assessee retained their character as declared goods, because classification depends on the goods as supplied and not on the buyer's end use or specification. The earlier Madras High Court ruling that tubes and pipes include bent tubes governed the issue, and the Tribunal could not depart from that final decision. On that basis, the State could not reclassify the goods as non-declared goods or levy tax at a higher rate by changing their description, consistent with the limitation in Article 286(3). en-us Fri, 18 Feb 2022 00:00:00 +0530 Thu, 24 Feb 2022 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418815 Bent steel tubes supplied by the assessee retained their character as declared goods, because classification depends on the goods as supplied and not on the buyer's end use or specification. The earlier Madras High Court ruling that tubes and pipes include bent tubes governed the issue, and the Tribunal could not depart from that final decision. On that basis, the State could not reclassify the goods as non-declared goods or levy tax at a higher rate by changing their description, consistent with the limitation in Article 286(3). Case-Laws VAT and Sales Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418815