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    <title>1988 (3) TMI 439 - MADRAS HIGH COURT</title>
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    <description>Transfer of property in dismantled scrap and metal for consideration, under a court-supervised arrangement with sale documentation and controlled delivery, constituted a sale for sales tax purposes. The transaction showed weighment, pricing and removal of the goods to the purchaser as the first buyer in the State, so the turnover was liable to assessment at the first point of sale. No infirmity in the assessment order was shown, and the challenge to quashing the assessment failed.</description>
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      <description>Transfer of property in dismantled scrap and metal for consideration, under a court-supervised arrangement with sale documentation and controlled delivery, constituted a sale for sales tax purposes. The transaction showed weighment, pricing and removal of the goods to the purchaser as the first buyer in the State, so the turnover was liable to assessment at the first point of sale. No infirmity in the assessment order was shown, and the challenge to quashing the assessment failed.</description>
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