Scrap Purchases by Assessee Subject to TCS u/s 206C(1); Resale Must Also Be Classified as Scrap.

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....TCS u/s 206C(1) - Purchase by the assessee as scarp subjected to TCS - In view of the undisputed fact that what was purchased by the assessee is scarp subjected to TCS then the resale of the same material is also be treated as scrap and there is no scope of re-classification of the these goods at the time of sale....