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of <h1>Interpretation of 'Iron Scrap' under Tamil Nadu Sales Tax Act: Cast iron scrap included; plain language prevails</h1> The High Court of Madras held that cast iron scrap falls under the category of iron scrap as per the Tamil Nadu General Sales Tax Act. The court dismissed ... - The High Court of Madras ruled that cast iron scrap is considered iron scrap under the Tamil Nadu General Sales Tax Act. The court rejected the argument that cast iron scrap is excluded from the definition of iron scrap. The amendment to the legislation mentioning cast iron scrap was seen as clarifying its inclusion, not implying prior exclusion. The court emphasized interpreting statutes based on plain language and common understanding. The revision was allowed in favor of the assessee, with costs awarded.
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