https://www.taxtmi.com/caselaws?id=106150 Old aluminium vessels and aluminium scrap used to manufacture new utensils were treated as distinct from finished aluminium household utensils, so the goods fell under the specific metal scrap entry rather than the utensil entry. In interpreting fiscal classifications, the true commercial character of the goods controlled, and a specific entry could not be displaced by stretching the wider entry. The Court also stated that purchase tax is not leviable where sales tax has already been paid on the goods, but the factual question of prior payment had not been examined and was remitted for fresh consideration by the assessing authority. en-us Fri, 01 Aug 2008 00:00:00 +0530 Thu, 22 Aug 2013 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106150 Old aluminium vessels and aluminium scrap used to manufacture new utensils were treated as distinct from finished aluminium household utensils, so the goods fell under the specific metal scrap entry rather than the utensil entry. In interpreting fiscal classifications, the true commercial character of the goods controlled, and a specific entry could not be displaced by stretching the wider entry. The Court also stated that purchase tax is not leviable where sales tax has already been paid on the goods, but the factual question of prior payment had not been examined and was remitted for fresh consideration by the assessing authority. Case-Laws VAT and Sales Tax Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106150