Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1989 (5) TMI 62 - SC - VAT and Sales Tax
Whether galvanised iron pipes and tubes are a commercially different commodity from steel tubes mentioned in S. 14(iv)(xi) of the Central Sales Tax Act?
Held that:- Galvanised pipes are steel tubes within the meaning of Section 14(iv)(xi) of the Central Sales Tax Act. The view taken by the High Court is erroneous. In favour of assessee.