1993 (4) TMI 277 - SUPREME COURT

Whether the "cast iron castings" manufactured by the petitioner in that case are "cast iron" within the meaning of item 2(i) of the Third Schedule to the A.P. Act/item (iv)(i) of section 14 of the CST Act?

Held that:- Appeal dismissed. The cast iron castings manufactured by the appellants do not fall within the expression "cast iron" in entry 2(i) of the Third Schedule to the Andhra Pradesh General Sales Tax Act or within section 14(iv)(i) of the Central Sales Tax Act.