2006 (8) TMI 556

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....ed in sustaining assessment of scrap materials under section 5A, consumed in the production of lead. We have heard counsel for the petitioner and the Special Government Pleader appearing for the respondent. During hearing, counsel produced photographs and process chart involved in the recovery of lead metal from scrap. It is seen that main raw material is battery scrap wherefrom lead is recovered....

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....ala General Sales Tax Act, 1963 in respect of purchase of old and waste battery shells, is upheld. Even though there is no separate consideration of purchase of lead scrap as such in the form of lead sheets, fishing sinkers, press metal, lead wires, lead seals, lead bushes, wheel balance weights, lead lining for non-reactive tanks, protective coverings for X-ray rooms, etc., counsel submits that ....