https://www.taxtmi.com/forum/issue?id=2285 TCS on sale of manufacturing scrap is disputed due to differing rates; assessors must identify the material type, period and basis for rates and apply the statutory test that scrap means waste and scrap from manufacturing or mechanical working not usable as such because of breakage, cutting up, wear or similar reasons, and support the classification with documentary evidence. en-us Mon, 11 Oct 2010 18:30:17 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2285 TCS on sale of manufacturing scrap is disputed due to differing rates; assessors must identify the material type, period and basis for rates and apply the statutory test that scrap means waste and scrap from manufacturing or mechanical working not usable as such because of breakage, cutting up, wear or similar reasons, and support the classification with documentary evidence. Discussion-Forum Income Tax Mon, 11 Oct 2010 18:30:17 +0530 https://www.taxtmi.com/forum/issue?id=2285