https://www.taxtmi.com/caselaws?id=160677 Aluminium scrap purchased in auction was examined for eligibility to second sales exemption under the Tamil Nadu General Sales Tax Act, 1959. The decisive point was whether the scrap retained the identity of aluminium conductors. The article states that scrap does not remain the same goods as the original conductors in substance or character, so the exemption for second sales of aluminium conductors was unsustainable. On that footing, the claim to exemption was rejected and the disputed turnover was brought back into assessment. 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 Aluminium scrap purchased in auction was examined for eligibility to second sales exemption under the Tamil Nadu General Sales Tax Act, 1959. The decisive point was whether the scrap retained the identity of aluminium conductors. The article states that scrap does not remain the same goods as the original conductors in substance or character, so the exemption for second sales of aluminium conductors was unsustainable. On that footing, the claim to exemption was rejected and the disputed turnover was brought back into assessment. Case-Laws VAT and Sales Tax Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160677