GUJARAT STEEL TUBES LTD. ETC. vs STATE OF KERALA & ORS.

The Supreme Court held that galvanised pipes are classified as steel tubes under Section 14(iv)(xi) of the Central Sales Tax Act, rejecting the High Court's contrary view. The Court established that galvanisation is merely a protective measure and does not alter the fundamental nature of the steel tube, thus maintaining its identity as a steel tube for tax purposes. The judgment overruled Apollo Tubes Limited v. State of Kerala, affirming that galvanised iron pipes do not constitute a different commercial commodity from steel tubes.