https://www.taxtmi.com/caselaws?id=424795 Entry 43 of the notification was construed to cover mill stores and hardware, including iron and steel goods not covered by any other item in the Schedule or any other notification, except iron or steel wires. Applying that broad wording, the Court held that fabricated iron frames, grills and similar iron and steel goods fell within the entry because they answered the generic description of iron and steel goods, even if they had a more specific commercial identity. Earlier decisions were distinguished as the amended entry was materially different. As no more specific entry was shown, the goods were not taxable as unclassified commodities at 10%. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sat, 09 Jul 2022 08:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424795 Entry 43 of the notification was construed to cover mill stores and hardware, including iron and steel goods not covered by any other item in the Schedule or any other notification, except iron or steel wires. Applying that broad wording, the Court held that fabricated iron frames, grills and similar iron and steel goods fell within the entry because they answered the generic description of iron and steel goods, even if they had a more specific commercial identity. Earlier decisions were distinguished as the amended entry was materially different. As no more specific entry was shown, the goods were not taxable as unclassified commodities at 10%. Case-Laws VAT and Sales Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424795