https://www.taxtmi.com/caselaws?id=468213 H.R. Coils and H.R. Sheets were held to be distinct commodities for entry tax purposes because they had separate commercial identity, different trade use, and different manufacturing character. H.R. Coils were specifically exempted under the notification, while H.R. Sheets were separately treated as taxable under the statutory scheme. The principle that goods separately classified in taxation law cannot be merged merely because one may be derived from the other prevailed, and precedents on mere processing without manufacture were found inapplicable. The Tribunal's deletion of levy and penalty was therefore not justified, and the revision succeeded. en-us Thu, 27 Nov 2025 00:00:00 +0530 Thu, 23 Apr 2026 08:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468213 H.R. Coils and H.R. Sheets were held to be distinct commodities for entry tax purposes because they had separate commercial identity, different trade use, and different manufacturing character. H.R. Coils were specifically exempted under the notification, while H.R. Sheets were separately treated as taxable under the statutory scheme. The principle that goods separately classified in taxation law cannot be merged merely because one may be derived from the other prevailed, and precedents on mere processing without manufacture were found inapplicable. The Tribunal's deletion of levy and penalty was therefore not justified, and the revision succeeded. Case-Laws VAT / Sales Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468213