https://www.taxtmi.com/caselaws?id=160677 Second sales exemption under the Tamil Nadu General Sales Tax Act is unavailable where aluminium bits purchased as auction scrap are not the same goods as aluminium conductors listed in the First Schedule. Scrap must retain the original goods' identity in substance and character to qualify as a subsequent sale of that exempted article. Because the purchased goods were aluminium scrap rather than original conductors, their treatment as second sales of aluminium conductors was unsustainable. The exemption claim was rejected and assessment of the disputed turnover was restored. en-us Fri, 23 Jun 2000 00:00:00 +0530 Sat, 21 Dec 2013 18:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160677 Second sales exemption under the Tamil Nadu General Sales Tax Act is unavailable where aluminium bits purchased as auction scrap are not the same goods as aluminium conductors listed in the First Schedule. Scrap must retain the original goods' identity in substance and character to qualify as a subsequent sale of that exempted article. Because the purchased goods were aluminium scrap rather than original conductors, their treatment as second sales of aluminium conductors was unsustainable. The exemption claim was rejected and assessment of the disputed turnover was restored. Case-Laws VAT and Sales Tax Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160677