https://www.taxtmi.com/caselaws?id=154143 Purchase turnover taxable under section 7-A of the Tamil Nadu General Sales Tax Act was treated as part of the assessee's total turnover, in line with the binding Full Bench view and against the contrary Tribunal approach. For classification, amended entry 41 of the First Schedule, after deletion of the restrictive wording and express inclusion of wires, covered electrical goods including wires used for earthing. However, alloy copper wires could be brought within the entry only if the dominant or substantial user was earthing; because the record lacked a finding on that factual issue, the classification question was remitted to the assessing authority for fresh determination. en-us Thu, 21 Jul 1983 00:00:00 +0530 Thu, 08 Aug 2013 18:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154143 Purchase turnover taxable under section 7-A of the Tamil Nadu General Sales Tax Act was treated as part of the assessee's total turnover, in line with the binding Full Bench view and against the contrary Tribunal approach. For classification, amended entry 41 of the First Schedule, after deletion of the restrictive wording and express inclusion of wires, covered electrical goods including wires used for earthing. However, alloy copper wires could be brought within the entry only if the dominant or substantial user was earthing; because the record lacked a finding on that factual issue, the classification question was remitted to the assessing authority for fresh determination. Case-Laws VAT and Sales Tax Thu, 21 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154143