https://www.taxtmi.com/caselaws?id=157771 The High Court held that the sale turnover of remnants from manufacturing scraps, which were not considered a new marketable commodity but rather part of the manufacturing process, was not subject to tax. The court emphasized that the remnants were not a separate end-product but merely scrap with holes made for manufacturing washers. Therefore, the court overturned the Joint Commissioner's decision and ruled in favor of the assessee, granting exemption on the sale value of the scrap without costs. en-us Tue, 03 Jan 1995 00:00:00 +0530 Thu, 10 Oct 2013 15:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157771 The High Court held that the sale turnover of remnants from manufacturing scraps, which were not considered a new marketable commodity but rather part of the manufacturing process, was not subject to tax. The court emphasized that the remnants were not a separate end-product but merely scrap with holes made for manufacturing washers. Therefore, the court overturned the Joint Commissioner's decision and ruled in favor of the assessee, granting exemption on the sale value of the scrap without costs. Case-Laws VAT and Sales Tax Tue, 03 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157771