https://www.taxtmi.com/caselaws?id=141069 Iron scrap found on the Tribunal's factual assessment could not be reclassified as machinery, a part of machinery, hardware, or iron and steel under the competing tariff entry. Once the goods were determined to be old scrap iron materials, item 23 of the First Schedule had no application, and the proper classification remained item 4 of the Second Schedule under the Madras General Sales Tax Act, 1959. The Madras HC sustained the Tribunal's classification and declined interference in revision, leaving the assessee's treatment of the goods undisturbed. en-us Tue, 15 Sep 1964 00:00:00 +0530 Thu, 18 Apr 2013 16:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141069 Iron scrap found on the Tribunal's factual assessment could not be reclassified as machinery, a part of machinery, hardware, or iron and steel under the competing tariff entry. Once the goods were determined to be old scrap iron materials, item 23 of the First Schedule had no application, and the proper classification remained item 4 of the Second Schedule under the Madras General Sales Tax Act, 1959. The Madras HC sustained the Tribunal's classification and declined interference in revision, leaving the assessee's treatment of the goods undisturbed. Case-Laws VAT and Sales Tax Tue, 15 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141069