1981 (1) TMI 230

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....ether. The assessment years involved are 1975-76, 1976-77 and 1977-78. The assessee carried on business, inter alia, in purchase and sale of brass scraps and the question in the present revisions is confined to the taxability of the same. The Sales Tax Officer assessed the turnover in respect of sales of scraps under entry No. 1 of the schedule to Notification No. ST-II-4949/X-10(2)-74 dated 30th ....

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....ring counsel for the parties I find that the entry aforesaid is not applicable to the facts of the present case because admittedly the disputed turnover is in respect of brass scraps. There is a specific notification which may be applicable to such scraps. Entry 2(b) of the schedule to Notification No. ST-II333/X-1012-1971 dated 15th November, 1971, reads: "Scrap meant for melting and sheets in....