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1964 (9) TMI 50
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....unal held, on a consideration of the facts, that the material sold by the assessee was iron scrap which fell under item 4 of the Second Schedule of the Madras General Sales Tax Act, 1959, assessable at 2 per cent. The contention of the department was that it fell under "machinery", item 23 of the First Schedule. The term "machinery" as defined in item 23 includes parts of machinery, hardware, iron....