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2018 (5) TMI 176 - KARNATAKA HIGH COURTRate of tax - different types of steel bars/rods of different diameters have been used for reinforcement in the construction of the building - whether the lower rate of tax chargeable on sale of iron and steel is applicable or the higher rate at 12.5% leviable for iron and steel used in execution of works contract in the same form? - Held that: - the apex court decision in the case of Smt. B. Narasamma Versus Deputy Commissioner Commercial Taxes Karnataka & Another [2016 (8) TMI 636 - SUPREME COURT] referred, where it was held that the declared goods in question can only be taxed at the rate of 4% - petition dismissed.
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