https://www.taxtmi.com/caselaws?id=43828 Declared goods under the Central Sales Tax Act were treated as subject to a restriction against repeated taxation where wire rods and wires were grouped in the same entry. The Court reasoned that this grouping showed no legislative intent to impose a second sales tax on iron wires manufactured from wire rods already taxed, and distinguished cases involving commercially distinct commodities. On that basis, iron wires made from taxed wire rods were not liable to fresh sales tax, and the issue was resolved in favour of the assessee. en-us Fri, 04 Mar 1994 00:00:00 +0530 Mon, 15 Dec 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43828 Declared goods under the Central Sales Tax Act were treated as subject to a restriction against repeated taxation where wire rods and wires were grouped in the same entry. The Court reasoned that this grouping showed no legislative intent to impose a second sales tax on iron wires manufactured from wire rods already taxed, and distinguished cases involving commercially distinct commodities. On that basis, iron wires made from taxed wire rods were not liable to fresh sales tax, and the issue was resolved in favour of the assessee. Case-Laws VAT / Sales Tax Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43828