TMI Blog1981 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 May, 1975, which reads: "All kinds of minerals, ores, metals and alloys except those included in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 including circles meant for making brasswares and containing only any or all of the aforesaid metals, viz., c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptance of books and the disclosed turnover in respect of utensils. The dispute is confined only to the taxability of the turnover in respect of brass scrap and the same, as held above, is not taxable under entry No. 1 of the schedule to the notification dated 30th May, 1975. In the result, therefore, these revisions fail and are dismissed. The assessee is entitled to costs which are assessed at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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