BENGAL IRON CORPORATION vs COMMERCIAL TAX OFFICER

The Supreme Court addressed the classification of cast-iron products under the Andhra Pradesh General Sales Tax Act, specifically Section 6 and the Third Schedule. The Court held that cast-iron pipes, manhole covers, and bends do not fall under the definition of 'declared goods' as per the High Court's interpretation in Deccan Engineers v. State of A.P., thus affirming the levy of sales tax at the general rate. The appeal was dismissed, upholding the lower court's decision.