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2017 (4) TMI 195 - HC - VAT and Sales TaxRate of tax - iron and steel - concessional rate of tax - whether taxable at 4% or 13% - Held that: - the issue is no more res-integra - The Hon’ble Supreme Court in the case of B. Narasamma [2016 (8) TMI 636 - SUPREME COURT], 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 - appeal dismissed - decided against Revenue.
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