https://www.taxtmi.com/caselaws?id=158321 Old PVC shoes and chappals bought from hawkers and kabaris were not "waste products" within entry 32 because that expression, given its ordinary meaning, covers goods that have become waste in the manufacturer's own production process. The Court held that purchased used footwear later converted into granules was merely acquired material, not the assessee's own manufacturing waste, so the tax classification failed. It also ruled that the Commissioner's view under section 35 could not cure notices based on the wrong classification. The notices were therefore illegal and liable to be quashed. en-us Tue, 27 Feb 1996 00:00:00 +0530 Mon, 21 Oct 2013 12:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158321 Old PVC shoes and chappals bought from hawkers and kabaris were not "waste products" within entry 32 because that expression, given its ordinary meaning, covers goods that have become waste in the manufacturer's own production process. The Court held that purchased used footwear later converted into granules was merely acquired material, not the assessee's own manufacturing waste, so the tax classification failed. It also ruled that the Commissioner's view under section 35 could not cure notices based on the wrong classification. The notices were therefore illegal and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158321