https://www.taxtmi.com/caselaws?id=149921 Discarded, wholly unserviceable machinery and spare parts purchased by weight for melting and recasting were treated as scrap in common parlance and in substance. The Gujarat HC held that such goods answered entry 3 of Schedule B to the Bombay Sales Tax Act as iron and steel scrap, because they were suitable only for reprocessing and could no longer function as machinery. As the goods were specifically covered by that entry, the residuary entry 22 of Schedule E could not apply. The claimed set-off under rule 41 was therefore not available, and the reference was answered in favour of the Revenue. en-us Fri, 20 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 12:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149921 Discarded, wholly unserviceable machinery and spare parts purchased by weight for melting and recasting were treated as scrap in common parlance and in substance. The Gujarat HC held that such goods answered entry 3 of Schedule B to the Bombay Sales Tax Act as iron and steel scrap, because they were suitable only for reprocessing and could no longer function as machinery. As the goods were specifically covered by that entry, the residuary entry 22 of Schedule E could not apply. The claimed set-off under rule 41 was therefore not available, and the reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 20 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149921