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Commissioner of Trade Tax, U.P. Versus S/s International Electrodes, Commnr. of Sales Tax, U.P. Vs. S/s Iron Rod Drawing Factory, Commissioner, Trade Tax, U.P., Lucknow Vs. Decent Industries Sarai Mian, Aligarh, M/s Iron Rod Vs. Commissioner, Trade Tax, U.P.

Whether iron wire obtained from iron rods is a separate and distinct commodity from iron rods so as to make the same taxable separately over and above the sales tax already paid on iron rods? - Held that - reliance placed in the case of COLLECTOR OF CENTRAL EXCISE Versus TECHNOWELD INDUSTRIES 2003 (3) TMI 123 - SUPREME COURT OF INDIA , where it was held that Merely because there are two separate entries does not mean that the product becomes excisable. The product becomes excisable only if there....... + More



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