https://www.taxtmi.com/caselaws?id=153287 Zinc sheets sold to printing presses were held outside the concessional entry for copper, zinc or alloys under the relevant notification because the provision covered only goods intended or used for the specified brassware purpose; they were therefore taxable as an unclassified item at the higher rate. A jurisdictional objection that scrap turnover was not taxable at all, and that additional tax could not be levied by the assessing officer, could be raised for the first time in revision because it went to the very power to levy tax. The matter on scrap turnover and additional tax was required to be reconsidered on merits. en-us Tue, 28 Jul 1981 00:00:00 +0530 Sat, 20 Jul 2013 17:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153287 Zinc sheets sold to printing presses were held outside the concessional entry for copper, zinc or alloys under the relevant notification because the provision covered only goods intended or used for the specified brassware purpose; they were therefore taxable as an unclassified item at the higher rate. A jurisdictional objection that scrap turnover was not taxable at all, and that additional tax could not be levied by the assessing officer, could be raised for the first time in revision because it went to the very power to levy tax. The matter on scrap turnover and additional tax was required to be reconsidered on merits. Case-Laws VAT and Sales Tax Tue, 28 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153287