Supreme Court · 2011 INSC 330 · Decided 26 April 2011
M/S. Bansal Wire Industries LTD. and ANR. v. State of U.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 330 · [2011] 7 S.C.R. 416
- Case number
- CIVIL APPEAL No. 3605/2011
- Decided
- 26 April 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956: s. 14(iv) - Restrictions on power of States to tax "declared goods" - Items mentioned in clause (iv) of s. 14 - Categories falling under "iron and steel" - Tax on sales of "stainless steel wire" - Held:"Stainless steel wire" is "tools, all~ys and special steels" in entry no. (ix) of clause (iv) and, therefore, does not fall under "Iron and Steel". as defined under s. 14(iv) - "Stain.'ess steel wire" also cannot be read into item no. (xv) whfch reads as "wire rods and wires­
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