https://www.taxtmi.com/caselaws?id=41381 U.P. sales tax notifications referring to "metal" were construed by their scheme and structure to cover the primary, original saleable form of the metal, not later fabricated forms emerging after processing. Aluminium ingots and billets were treated as primary commodities, but rolled products and extrusions were regarded as distinct commercial commodities produced by manufacture. The wider wording in the later notification, including "all kinds of minerals, ores, metals and alloys," did not alter that classification scheme. The result is that aluminium rolled products and extrusions fall outside the concessional entry for metals and alloys. en-us Tue, 28 Jul 1981 00:00:00 +0530 Sat, 02 Aug 2014 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41381 U.P. sales tax notifications referring to "metal" were construed by their scheme and structure to cover the primary, original saleable form of the metal, not later fabricated forms emerging after processing. Aluminium ingots and billets were treated as primary commodities, but rolled products and extrusions were regarded as distinct commercial commodities produced by manufacture. The wider wording in the later notification, including "all kinds of minerals, ores, metals and alloys," did not alter that classification scheme. The result is that aluminium rolled products and extrusions fall outside the concessional entry for metals and alloys. Case-Laws VAT and Sales Tax Tue, 28 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41381