https://www.taxtmi.com/caselaws?id=164715 The court ruled against the respondent, denying tax exemption on the sales turnover of metal products and utensils made from scrap metal. The court clarified that the exemption did not apply as the products sold were not considered scrap but rather distinct taxable items. The judgment emphasized the differentiation between metal scrap and the metal recovered from it, stating that the latter was subject to specific tax entries. Consequently, the court overturned the Tribunal's decision, reinstating the assessment on the items sold by the respondent under the Kerala General Sales Tax Act, 1963. en-us Wed, 25 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164715 The court ruled against the respondent, denying tax exemption on the sales turnover of metal products and utensils made from scrap metal. The court clarified that the exemption did not apply as the products sold were not considered scrap but rather distinct taxable items. The judgment emphasized the differentiation between metal scrap and the metal recovered from it, stating that the latter was subject to specific tax entries. Consequently, the court overturned the Tribunal's decision, reinstating the assessment on the items sold by the respondent under the Kerala General Sales Tax Act, 1963. Case-Laws VAT and Sales Tax Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164715