https://www.taxtmi.com/caselaws?id=68862 Fabricated centering sheets were treated as finished fabricated goods, not raw steel items, so they did not fall within Entry 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 and remained liable to multi-point taxation. By contrast, the resale of discarded, obsolete and condemned cover sheets was held to be a resale of scrap in the course of trade, and the seller's charging of tax did not alter the character of the goods or create liability on that turnover. Tax was therefore sustained only on the fabricated centering sheets and excluded on the scrap resale. en-us Mon, 22 Mar 1976 00:00:00 +0530 Tue, 10 May 2011 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68862 Fabricated centering sheets were treated as finished fabricated goods, not raw steel items, so they did not fall within Entry 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 and remained liable to multi-point taxation. By contrast, the resale of discarded, obsolete and condemned cover sheets was held to be a resale of scrap in the course of trade, and the seller's charging of tax did not alter the character of the goods or create liability on that turnover. Tax was therefore sustained only on the fabricated centering sheets and excluded on the scrap resale. Case-Laws Income Tax Mon, 22 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68862