Smt. B. Narasamma vs Dy.Commr.Commercial Taxes Karnataka ...

The Supreme Court addressed the taxability of iron and steel reinforcements used in works contracts under the Central Sales Tax Act, 1956, and the Karnataka Sales Tax Act, 1957. It held that such goods retain their character as iron and steel at the point of taxability, specifically under Article 286(3) of the Constitution and Section 14 of the Central Sales Tax Act. The Court concluded that the nature of these goods does not change when they become part of an immovable structure, thus affirming their tax status as declared goods.