STATE OF TAMIL NADU vs PYARE LAL MALHOTRA ETC.

The Supreme Court held that under Section 14 of the Central Sales Tax Act, each sub-item of iron and steel is to be treated as a separate taxable commodity, rejecting the notion that they constitute a single saleable commodity. The Court clarified that the phrase 'that is to say' is used to define and clarify the meaning of the terms, indicating that each sub-category retains its identity for sales tax purposes. Consequently, the sale of steel products made from previously taxed iron scrap cannot be taxed again under the Tamil Nadu Sales Tax Act, affirming the High Court's decision.