Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

Tools-open jaw spanners classified as distinct taxable commodities under BST Entry 6(ix) and CST Entry 14(iv)(ix) for sales tax.

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....Tools-open jaw spanners – Entry 6(ix) of BST and Entry 14(iv)(ix) of CST – Each subitem in Entry No.(iv) was separately taxable commodity for purpose of sales tax and each of them forms separate species for each series of sales although they may all belong to genus, “iron and steel” – Object of Legislature was to tax sale of each commercial commodity and not sale of substance out of which it was made - HC....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Tools-open jaw spanners classified as distinct taxable commodities under BST Entry 6(ix) and CST Entry 14(iv)(ix) for sales tax.