https://www.taxtmi.com/caselaws?id=164715 Second sale exemption under the Kerala sales tax rules applies only where the goods purchased and sold are commercially the same. Scrap metal that is processed into sheets, rounds, circles or utensils becomes a distinct commodity, so the converted products cannot be treated as the same goods for exemption purposes. The scheme of the First Schedule also treats metal scrap as a separate taxable item, while metal entries apply to metal as such rather than to scrap or goods manufactured from it. Accordingly, processed products made from scrap do not qualify for second sale exemption. 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 Second sale exemption under the Kerala sales tax rules applies only where the goods purchased and sold are commercially the same. Scrap metal that is processed into sheets, rounds, circles or utensils becomes a distinct commodity, so the converted products cannot be treated as the same goods for exemption purposes. The scheme of the First Schedule also treats metal scrap as a separate taxable item, while metal entries apply to metal as such rather than to scrap or goods manufactured from it. Accordingly, processed products made from scrap do not qualify for second sale exemption. Case-Laws VAT and Sales Tax Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164715