VAT rate on Iron Doors and windows etc.

furnitures 13.5%

Mr. Sharma,

Why not 4%? Iron is a declared goods in CST Act, 1956. So, Why not Iron Doors & Windows falls in this catagory? 

iron and steel is notified goods, but when converted to items of iron and steel two basic consumers are buyers, 1) industrial buyers from whom the department would expect revenue in future  .whereas 4% tax is charged 2) domestic / luxary buyers ( whereas the department will not get any revenue henceforth) so its 13.5%

doors and windows of steel or any other metal is catagorised in furnitures ..so 13.5% chargable