https://www.taxtmi.com/caselaws?id=105186 Copper scrap purchased from unregistered dealers did not qualify for exemption under S.R.O. No. 499/90 because the notification covered only goods taxable at the point of last purchase in the State and used in manufacture for sale. The court held that copper scrap, as described, was not within that class of goods, and the fact that the purchases were made from unregistered dealers did not alter the character of the goods. Applying strict construction to the exemption provision and finding the language plain, the court denied the assessee the benefit of exemption from purchase tax on the copper scrap used to manufacture copper sulphate. en-us Thu, 23 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105186 Copper scrap purchased from unregistered dealers did not qualify for exemption under S.R.O. No. 499/90 because the notification covered only goods taxable at the point of last purchase in the State and used in manufacture for sale. The court held that copper scrap, as described, was not within that class of goods, and the fact that the purchases were made from unregistered dealers did not alter the character of the goods. Applying strict construction to the exemption provision and finding the language plain, the court denied the assessee the benefit of exemption from purchase tax on the copper scrap used to manufacture copper sulphate. Case-Laws VAT and Sales Tax Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105186