Mere entry of the material in form 38/tax invoice as rails ...
Materials Labeled as Rails on Form 38 Don't Automatically Qualify as Defective or Scrap Iron Steel.
July 12, 2014
Case Laws VAT and Sales Tax HC
Mere entry of the material in form 38/tax invoice as rails (defective/RE) would not be sufficient and conclusive to hold that the material was actually defective or rejected basis of iron steel and not a waste or a scrap material - HC
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