https://www.taxtmi.com/caselaws?id=157180 Condemned motor vehicle parts sold in lots and by weight were treated as iron scrap under item 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the record showed they were condemned iron articles incapable of realistic further use; the mere reference to some spare parts in invoices did not alter that character. In revision under section 34, the Joint Commissioner was bound to reach an objective conclusion on the existing material and could not substitute a view based on surmise when he had no better material than the appellate authority. The revisional order was therefore unsustainable. en-us Wed, 29 Jul 1992 00:00:00 +0530 Tue, 01 Oct 2013 14:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157180 Condemned motor vehicle parts sold in lots and by weight were treated as iron scrap under item 4 of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the record showed they were condemned iron articles incapable of realistic further use; the mere reference to some spare parts in invoices did not alter that character. In revision under section 34, the Joint Commissioner was bound to reach an objective conclusion on the existing material and could not substitute a view based on surmise when he had no better material than the appellate authority. The revisional order was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 29 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157180