https://www.taxtmi.com/caselaws?id=757620 The AP HC held that galvanized iron sheets, whether plain or corrugated, remain within the same tax sub-category under CST Act Section 14(iv) and AP VAT Act Entry 70(vi). Following SC precedent in State of Tamil Nadu v. Pyare Lal Malhotra, products created from items within the same sub-category cannot be treated as commercially different products for tax purposes. The court noted that corrugating plain sheets into corrugated iron sheets does not change their essential character as iron sheets, supported by Calcutta HC ruling that galvanized sheets commercially include both corrugated and plain variants. Petition disposed. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 29 Aug 2024 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757620 The AP HC held that galvanized iron sheets, whether plain or corrugated, remain within the same tax sub-category under CST Act Section 14(iv) and AP VAT Act Entry 70(vi). Following SC precedent in State of Tamil Nadu v. Pyare Lal Malhotra, products created from items within the same sub-category cannot be treated as commercially different products for tax purposes. The court noted that corrugating plain sheets into corrugated iron sheets does not change their essential character as iron sheets, supported by Calcutta HC ruling that galvanized sheets commercially include both corrugated and plain variants. Petition disposed. Case-Laws VAT and Sales Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757620