https://www.taxtmi.com/caselaws?id=161767 Iron and steel scrap described as rails, rail scrap, tyre scrap and condemned pieces was held to fall under entry 2-A of the Third Schedule to the Andhra Pradesh General Sales Tax Act, not entry 2(xvi), because it was used scrap rather than defectives, rejects, cuttings or end pieces. The scrap was therefore taxable at the last purchase point in the State. The dealers were also denied set-off on finished re-rolled products, since the concession depended on proof that the ingots, billets or scrap used as raw material had actually suffered tax. Absent proof of prior tax payment on the input, no set-off was available. en-us Thu, 01 May 2003 00:00:00 +0530 Wed, 05 Feb 2014 18:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161767 Iron and steel scrap described as rails, rail scrap, tyre scrap and condemned pieces was held to fall under entry 2-A of the Third Schedule to the Andhra Pradesh General Sales Tax Act, not entry 2(xvi), because it was used scrap rather than defectives, rejects, cuttings or end pieces. The scrap was therefore taxable at the last purchase point in the State. The dealers were also denied set-off on finished re-rolled products, since the concession depended on proof that the ingots, billets or scrap used as raw material had actually suffered tax. Absent proof of prior tax payment on the input, no set-off was available. Case-Laws VAT and Sales Tax Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161767