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    <title>2014 (2) TMI 51 - KARNATAKA HIGH COURT</title>
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    <description>Customer-supplied copper wire converted into insulated copper wire using enamel, fiberglass yarn and paper was held taxable under the residuary entry because the assessee did not sell copper wire as such but rendered a conversion process and supplied the finished product. The notification relied on applied to sale of insulated copper wire, not to the materials used in manufacture, and there was no specific schedule entry covering enamel, fiberglass yarn and paper. The residuary rate of 12.5% therefore applied, and the assessee&#039;s challenge failed.</description>
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      <title>2014 (2) TMI 51 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=243449</link>
      <description>Customer-supplied copper wire converted into insulated copper wire using enamel, fiberglass yarn and paper was held taxable under the residuary entry because the assessee did not sell copper wire as such but rendered a conversion process and supplied the finished product. The notification relied on applied to sale of insulated copper wire, not to the materials used in manufacture, and there was no specific schedule entry covering enamel, fiberglass yarn and paper. The residuary rate of 12.5% therefore applied, and the assessee&#039;s challenge failed.</description>
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      <pubDate>Thu, 12 Dec 2013 00:00:00 +0530</pubDate>
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