https://www.taxtmi.com/caselaws?id=167990 Fibre glass sheet cuttings sold by a manufacturer were treated as waste products covered by Entry 29 of the February 17, 2000 notification, because goods that become waste in the manufacturing process retain that character when sold, even to another manufacturer or through an intermediary. The controlling test was whether the goods had ceased to be waste at the time of sale; on that reasoning, the cuttings did not lose their identity as waste products and could not be assessed as unclassified goods at the higher rate. The Tribunal's contrary classification was therefore set aside. en-us Wed, 24 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167990 Fibre glass sheet cuttings sold by a manufacturer were treated as waste products covered by Entry 29 of the February 17, 2000 notification, because goods that become waste in the manufacturing process retain that character when sold, even to another manufacturer or through an intermediary. The controlling test was whether the goods had ceased to be waste at the time of sale; on that reasoning, the cuttings did not lose their identity as waste products and could not be assessed as unclassified goods at the higher rate. The Tribunal's contrary classification was therefore set aside. Case-Laws VAT and Sales Tax Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167990