https://www.taxtmi.com/caselaws?id=249323 Copper wire that is merely enamelled and insulated may retain its character as a product of copper for exemption purposes where copper is used as the raw material in Rajasthan. The commentary notes that the finished goods were sold as copper wire for meter use, and the added enamelling and insulation did not alter their essential nature. It also states that, where the nature of the product has been concurrently found on evidence by the lower authorities, revisional interference is not warranted absent a substantial question of law. The exemption was therefore upheld and the concurrent factual findings were left undisturbed. en-us Tue, 19 Jul 2011 00:00:00 +0530 Thu, 10 Jul 2014 10:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249323 Copper wire that is merely enamelled and insulated may retain its character as a product of copper for exemption purposes where copper is used as the raw material in Rajasthan. The commentary notes that the finished goods were sold as copper wire for meter use, and the added enamelling and insulation did not alter their essential nature. It also states that, where the nature of the product has been concurrently found on evidence by the lower authorities, revisional interference is not warranted absent a substantial question of law. The exemption was therefore upheld and the concurrent factual findings were left undisturbed. Case-Laws VAT and Sales Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249323