https://www.taxtmi.com/caselaws?id=156093 Residual scrap generated while manufacturing shaped steel products from scrap already purchased and taxed was treated as part of the exempt end-products under the Tamil Nadu General Sales Tax exemption notification. Reading the notification with the Schedule entry treating iron and steel to include defectives, rejects, cuttings and end-pieces, the Court reasoned that the same raw material could not suffer a second levy merely because some residue remained after processing. The narrower contention that only the shaped products, and not the leftover scrap, fell within the exemption was rejected, and the garnishee notice was held invalid. en-us Mon, 31 Oct 1988 00:00:00 +0530 Fri, 13 Sep 2013 15:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156093 Residual scrap generated while manufacturing shaped steel products from scrap already purchased and taxed was treated as part of the exempt end-products under the Tamil Nadu General Sales Tax exemption notification. Reading the notification with the Schedule entry treating iron and steel to include defectives, rejects, cuttings and end-pieces, the Court reasoned that the same raw material could not suffer a second levy merely because some residue remained after processing. The narrower contention that only the shaped products, and not the leftover scrap, fell within the exemption was rejected, and the garnishee notice was held invalid. Case-Laws VAT and Sales Tax Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156093