https://www.taxtmi.com/caselaws?id=158795 An exemption for re-rolled steel products applied only if the specific raw material used in the final manufacturing stage had already suffered tax. The court treated scrap, ingots/billets, and re-rolled products as distinct stages in the production chain, and held that tax on scrap alone was insufficient because scrap was not the immediate raw material for the finished products. As no finding showed that the ingots or billets used for re-rolling had suffered tax, the assessee was held not entitled to exemption and the tax revision failed. en-us Thu, 21 Nov 1996 00:00:00 +0530 Thu, 07 Nov 2013 14:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158795 An exemption for re-rolled steel products applied only if the specific raw material used in the final manufacturing stage had already suffered tax. The court treated scrap, ingots/billets, and re-rolled products as distinct stages in the production chain, and held that tax on scrap alone was insufficient because scrap was not the immediate raw material for the finished products. As no finding showed that the ingots or billets used for re-rolling had suffered tax, the assessee was held not entitled to exemption and the tax revision failed. Case-Laws VAT and Sales Tax Thu, 21 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158795