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2010 (5) TMI 760 - ALLAHABAD HIGH COURTWhether Stainless steel wire is one of the species of iron and steel under section 14(iv) of the Central Sales Tax Act and, therefore, cannot be subjected to tax in excess of four per cent in view of section 15 of the Central Sales Tax Act? Held that:- Stainless steel wire is not covered under the entry of "alloys and special steel" on sub-item (ix) and, therefore, does not fall under "iron and steel" as defined under section 14(iv) of the Central Act. It cannot be treated as a declared commodity under section14 of the Central Act and, therefore, the provision of section 15 of the Central Act does not apply. Appeal dismissed.
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