https://www.taxtmi.com/caselaws?id=161725 Non-ferrous metal scrap intended to be melted and reused in manufacture falls within entry 29-A of the Second Schedule to the Karnataka Entry Tax Act, 1979, and is exempt from entry tax. Classification follows the goods' commercial and contextual meaning: scrap remains metal and constitutes raw material for further manufacture rather than a finished product. A mistaken return or voluntary payment of entry tax does not estop an assessee from disputing taxability in appeal. Appellate authorities must determine the goods' actual tax liability despite an earlier self-assessment. The revisional order was unsustainable, and the appellate order granting exemption for the disputed scrap turnover was restored. en-us Mon, 08 Mar 2004 00:00:00 +0530 Mon, 22 Jul 2024 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161725 Non-ferrous metal scrap intended to be melted and reused in manufacture falls within entry 29-A of the Second Schedule to the Karnataka Entry Tax Act, 1979, and is exempt from entry tax. Classification follows the goods' commercial and contextual meaning: scrap remains metal and constitutes raw material for further manufacture rather than a finished product. A mistaken return or voluntary payment of entry tax does not estop an assessee from disputing taxability in appeal. Appellate authorities must determine the goods' actual tax liability despite an earlier self-assessment. The revisional order was unsustainable, and the appellate order granting exemption for the disputed scrap turnover was restored. Case-Laws VAT and Sales Tax Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161725