M/S Kalidas Sheet Metal Industries P. ... vs State Of Kerala

The Supreme Court upheld the High Court's decision affirming the Kerala Sales-Tax Appellate Tribunal's ruling that Copper Sheets and Brass Sheets fall under Entries 116A and 116D of the Kerala General Sales-Tax Act, 1963, attracting an 8% tax rate. The Court clarified that these entries pertain to copper and brass in any form, including sheets, and rejected the appellant's claim for a lower tax rate of 5%. The Court held that the classification of these items as non-ferrous metals is valid under the Act.