Tools-open jaw spanners classified as distinct taxable commodities under BST Entry 6(ix) and CST Entry 14(iv)(ix) for sales tax.

Tools-open jaw spanners – Entry 6(ix) of BST and Entry 14(iv)(ix) of CST – Each subitem in Entry No.(iv) was separately taxable commodity for purpose of sales tax and each of them forms separate species for each series of sales although they may all belong to genus, “iron and steel” – Object of Legislature was to tax sale of each commercial commodity and not sale of substance out of which it was made - HC .....

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