https://www.taxtmi.com/caselaws?id=150527 Sales of condemned railway coaches and huts purchased solely for dismantling are, in substance, sales of the scrap materials embedded in those articles. Where both seller and purchaser intend recovery of old materials and the condemned articles have no independent utility, scrap iron remains scrap regardless of whether it reaches the market through dismantled machinery or other condemned goods. The purchaser's subsequent sale is therefore a second sale of scrap, rather than a taxable first sale, and the related turnover is not liable to tax under the Madras General Sales Tax Act. en-us Wed, 25 Apr 1973 00:00:00 +0530 Sat, 18 May 2013 12:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150527 Sales of condemned railway coaches and huts purchased solely for dismantling are, in substance, sales of the scrap materials embedded in those articles. Where both seller and purchaser intend recovery of old materials and the condemned articles have no independent utility, scrap iron remains scrap regardless of whether it reaches the market through dismantled machinery or other condemned goods. The purchaser's subsequent sale is therefore a second sale of scrap, rather than a taxable first sale, and the related turnover is not liable to tax under the Madras General Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 25 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150527