https://www.taxtmi.com/caselaws?id=154470 The Court dismissed the tax case appeal, ruling in favor of the assessing authority's decision to tax the assessee on the sales of old iron scrap materials. The Court held that the assessee's sales should be considered the first taxable sale inside the State as there was no direct sale of materials by the Life Insurance Corporation of India to the assessee. The appeal was dismissed with no costs awarded. en-us Wed, 14 Mar 1984 00:00:00 +0530 Wed, 21 Aug 2013 17:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154470 The Court dismissed the tax case appeal, ruling in favor of the assessing authority's decision to tax the assessee on the sales of old iron scrap materials. The Court held that the assessee's sales should be considered the first taxable sale inside the State as there was no direct sale of materials by the Life Insurance Corporation of India to the assessee. The appeal was dismissed with no costs awarded. Case-Laws VAT and Sales Tax Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154470