https://www.taxtmi.com/caselaws?id=152666 M.S. steel cuttings and scrap arising from manufacturing were treated as commercially distinct from steel bars and rods under the Tamil Nadu General Sales Tax Act, 1959. The relevant entry exhaustively listed separate taxable commodities, and broad classification as iron and steel did not make them interchangeable. As the cuttings and leavings were sold as scrap and had not previously suffered tax in that identity, they did not qualify for second-sale exemption or single-point taxation; the turnover was taxable. Sales of empty tins and jars were also taxable because they were incidental to the assessee's business. The assessment was sustained. en-us Thu, 18 Oct 1979 00:00:00 +0530 Mon, 08 Jul 2013 17:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152666 M.S. steel cuttings and scrap arising from manufacturing were treated as commercially distinct from steel bars and rods under the Tamil Nadu General Sales Tax Act, 1959. The relevant entry exhaustively listed separate taxable commodities, and broad classification as iron and steel did not make them interchangeable. As the cuttings and leavings were sold as scrap and had not previously suffered tax in that identity, they did not qualify for second-sale exemption or single-point taxation; the turnover was taxable. Sales of empty tins and jars were also taxable because they were incidental to the assessee's business. The assessment was sustained. Case-Laws VAT and Sales Tax Thu, 18 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152666