Welded steel products like "angles" and "joists" remain taxable under CST Act Section 14(iv)(v) and MVAT Schedule C-55(v).

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....Merely because “steel structurals” or “angles” or “joists” etc are manufactured by the process of welding, would not take it outside the scope of section 14(iv)(v) of the CST Act or Schedule Entry C- 55(v) of the MVAT Act respectively - HC....