https://www.taxtmi.com/caselaws?id=42484 SC held that galvanised iron pipes and tubes are not a distinct commercial commodity from steel tubes specified in S.14(iv)(xi) of the Central Sales Tax Act. The Court reasoned that galvanisation merely renders steel tubes weather-proof and rust-resistant without altering their structure, function, or identity as steel tubes. Consequently, galvanised pipes continue to be classified as steel tubes for the purposes of concessional tax treatment under the Act. The HC's contrary view was set aside, and the appeal was allowed in favour of the assessee. en-us Fri, 05 May 1989 00:00:00 +0530 Thu, 04 Dec 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42484 SC held that galvanised iron pipes and tubes are not a distinct commercial commodity from steel tubes specified in S.14(iv)(xi) of the Central Sales Tax Act. The Court reasoned that galvanisation merely renders steel tubes weather-proof and rust-resistant without altering their structure, function, or identity as steel tubes. Consequently, galvanised pipes continue to be classified as steel tubes for the purposes of concessional tax treatment under the Act. The HC's contrary view was set aside, and the appeal was allowed in favour of the assessee. Case-Laws VAT / Sales Tax Fri, 05 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42484