Karnataka High Court Dismisses Assessee's Appeal in Works Contract Tax Classification Case — Stranded Rods Held Not 'Iron and Steel' Under Section 14 of Central Sales Tax Act. Court upholds concurrent findings that stranded rods are manufactured products distinct from raw iron and steel, denying reduced tax rate benefit....
The assessee, Utracon Structural Systems Pvt. Ltd., a private limited company engaged in works contract of design and construction of post tensioning structures, filed this appeal under Section 65(1) ...
