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1995 (8) TMI 190 - SUPREME COURTWhether the `cast iron’ in the list of declared goods in the Tamil Nadu General Sales Tax Act would include `Cast Iron Castings’? Held that:- There is considerable force in the contention of the appellant. The appeals are allowed. The circular dated 14-9-1993 is quashed and the impugned show cause notices issued pursuant to the aforesaid circular are also quashed, with the clarification that `rough unmachined cast iron castings’ will continue to be treated as declared goods under sub-item (i) of Item (iv) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959. The respondents, however, will be at liberty to tax any product made out of the `rough unmachined cast iron castings’ in accordance with law.
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