2000 (6) TMI 790 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal set aside the order of the Sales Tax Appellate Tribunal and restored the order of the Appellate Assistant Commissioner in tax revision cases related to the sale of aluminium scraps bought in auction from the Tamil Nadu Electricity Board. The Tribunal ruled that the sale of scraps cannot be considered as aluminium conductors, thus disallowing the exemption. The cases were allowed for turnover in the years 1982-83 and 1983-84.