AMIT BAJAJ ADVOCATE

Supreme Court in an important decision in a case namely Bansal Wire Industries Ltd. Versus State of U.P. has held that Stainless Steel wire is not covered under declared goods u/s 14 of CST Act 1956. The Apex court held that stainless steel doesnot fall in the entry of Tools, alloys and special steels under Iron and steels.


The full Judgement can be downloaded here below:

Bansal Wire Industries Ltd. Versus State of U.P.
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