https://www.taxtmi.com/caselaws?id=155389 Old aluminium vessels purchased only for melting and reworking were treated as scrap for purchase tax purposes under the Karnataka Sales Tax Act, because their commercial identity in common parlance had ceased to be that of usable vessels. Applying the common parlance test, the court noted that articles bought for their metal value and reprocessing do not retain the exemption available to aluminium vessels, so such purchases fall within the scrap classification for tax purposes. en-us Wed, 13 Jan 1988 00:00:00 +0530 Wed, 04 Sep 2013 10:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155389 Old aluminium vessels purchased only for melting and reworking were treated as scrap for purchase tax purposes under the Karnataka Sales Tax Act, because their commercial identity in common parlance had ceased to be that of usable vessels. Applying the common parlance test, the court noted that articles bought for their metal value and reprocessing do not retain the exemption available to aluminium vessels, so such purchases fall within the scrap classification for tax purposes. Case-Laws VAT and Sales Tax Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155389