https://www.taxtmi.com/caselaws?id=795460 Steel wire ropes drawn from iron wire rods that had already borne sales tax are not a distinct taxable commodity for a further levy. The applicable single-point taxation regime for declared goods, together with the established treatment of iron wires and ropes, precludes taxing the ropes again at 12%. The article states that the assessment and appellate orders did not apply this governing legal position, making the additional levy unsustainable. en-us Mon, 20 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795460 Steel wire ropes drawn from iron wire rods that had already borne sales tax are not a distinct taxable commodity for a further levy. The applicable single-point taxation regime for declared goods, together with the established treatment of iron wires and ropes, precludes taxing the ropes again at 12%. The article states that the assessment and appellate orders did not apply this governing legal position, making the additional levy unsustainable. Case-Laws VAT / Sales Tax Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795460