2000 (6) TMI 790

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....y L. PALAMALAI (Administrative Member).-These tax revision cases have been filed against the order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai, in M.T.A. Nos. 33 and 34 of 1990 dated March 26, 1990. The assessments relate to the years 1982-83 and 1983-84. 2.. The short point involved in these cases is whether the aluminium scraps bought in auction from the Tamil Nadu Elec....

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....ntions carefully and on perusing the records we find that the assessee purchased aluminium bits in the form of scrap from the Electricity Board in auction. Therefore, the bits of aluminium scraps cannot be considered as the same goods, namely, aluminium conductors. Therefore the order of Appellate Tribunal in treating the sale of scraps as aluminium conductors so as to allow exemption is not in or....