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2017 (4) TMI 7 - HC - VAT and Sales TaxConcessional rate of tax - Iron and Steel - respondent-assessee's case is that the “Iron and Steel” purchased by the respondent–assessee and used in the execution of the civil works contracts of the construction of the buildings, remains “Iron and Steel” as declared goods under the provisions of Section 14 of the Central Sales Tax Act, 1956 and therefore are taxable only at the concessional rate of 4% and not at 13% rate of tax - Held that: - the issue is no longer res-integra as decided in the case of Smt. B. Narasamma Versus Deputy Commissioner Commercial Taxes Karnataka & Another [2016 (8) TMI 636 - SUPREME COURT], where it was held that commercial goods without change of their identity as such, are merely subject to some processing or finishing, or are merely joined together, and therefore remain commercially the same goods which cannot be taxed again, given the rigor of Section 15 of the Central Sales Tax Act - petition dismissed - decided against Revenue.
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